System kontroli i audytu w polskiej administracji publicznej
Control and audit system in Polish public administration

Summary/Abstract: Control is an essential component of management in each institution. Its effectiveness depends largely on the way it is organized and exercised. Managers are responsible for its smooth and efficient func-tioning. Control should play an ancillary role in relation to management, and follow the changes in the unit's management system to help managers in effective action. Separate and specially established organizational units for internal control and internal audit should assist managers in this task. This article aims to present trends in the development of the control and audit system in Polish public administration, as well as to compare the tasks arising from the implementation of controls on the basis of two separate acts: the Public Finance Act and the Control of the Government Act. In addition, the paper provides a comparative analysis of the tasks performed by the cells supporting and evaluating the control system in the organization, i.e. the internal control and internal audit departments. Their task should be providing current information necessary for proper and efficient management of the organization. The methodology used in this study is based on descriptive and comparative analysis of legal regulations concerning the operation of controls in the years 1952–2012 and internal audit since its introduction to the Polish public finance sector, that is, in the years 2002–2012. The information presented in this paper shows that in Poland there is considerable chaos in the organization of control and audit systems used in the public sector. As a result, the same concepts are defined in different ways and there is duplication of legislation in this regard. The results of analysis conducted in this study provided a basis for formulating conclusions about the operation of the con-trol and audit system in the public sector in Poland.

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