THE ERA OF INTERNAL AUDIT IN THE PUBLIC FINANCE SECTOR IN POLAND

被引：0

作者：

Skoczylas, Agnieszka ^{[1
]}

Nowak, Wojciech A. ^{[1
]}

机构：

[1] Univ Lodz, PL-91360 Lodz, Poland

来源：

PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS 2011), 6TH EDITION | 2011年

关键词：

internal audit; countries in transition; public finance sector; management control; internal audit development and evolution; internal audit regulation; EU accession;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The modern internal audit was introduced to the Polish Public Finance Sector in 2002. From this moment the evolution of internal auditing in Poland is progressing from the implementation of strict financial functions through the assessment of compliance of public sector entities, until the assessment of the effectiveness and efficiency of the institution. The aim of this paper is to present the development of internal audit in the Polish Sector of Public Finance. In this study the following are presented: Polish legislation in the internal audit, the scope of its operation in the public finance sector, as well as the direction of its changes.

引用

页码：114 / 132

页数：19

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