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Przeslanki i warunki wdrazania audytu wewnetrznego w sektorze finansów publicznych / The conditions of implementation of internal audit in public sector

Przeslanki i warunki wdrazania audytu wewnetrznego w sektorze finansów publicznych / The conditions of implementation of internal audit in public sector

Herdan, Agnieszka ORCID: 0000-0002-6514-2021 (2005) Przeslanki i warunki wdrazania audytu wewnetrznego w sektorze finansów publicznych / The conditions of implementation of internal audit in public sector. Zeszyty Naukowe Wyzszej Szkoly Ekonomiczne w Bochni Folia Oeconomica Bochniensia, 3. pp. 21-36. ISSN 1731-2310

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Abstract

Poland's membership in the structures of the European Union requires the implementation of an efficient internal control system. It is an indispensable element of the effective functioning of the public finance sector.

In order for the control system in the public finance sector to be able to fully achieve the set goals, it is necessary that efficient cooperation between internal control units and internal control institutions.

Rather theoretical knowledge of internal auditors and the lack of practical experience in implementing this new solution in public finance means that the efficiency of audit activities is not satisfactory.

Well-functioning internal audit units significantly reduce the risk of corruption, enable quick detection of errors and non-incidents in the disposal of public funds and property.

Item Type: Article
Uncontrolled Keywords: internal audit, public sector
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Faculty / Department / Research Group: Faculty of Business
Faculty of Business > Department of Accounting & Finance
Last Modified: 18 Jan 2019 15:07
Selected for GREAT 2016: None
Selected for GREAT 2017: None
Selected for GREAT 2018: None
URI: http://gala.gre.ac.uk/id/eprint/22324

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