Audyt wewnętrzny w sektorze publicznym w Polsce na tle wybranych państw UE.
Internal audit in public sector in Poland in comparison to other EU countries.
Author(s): Piotr Russel, Grzegorz GołębiowskiSubject(s): Economy
Published by: Kancelaria Sejmu
Keywords: Poland; EU; audit; public sector; administration;
Summary/Abstract: This article discusses the issue of internal audit and internal control functions in state administration in Poland and other EU member states. It begins by reviewing the relevant regulations regarding internal audit. The second part of the article focuses on the internal audit committees: their role, major statutory tasks as well as appointment criteria and compensation schemes for the committee members.
Journal: Analizy BAS
- Issue Year: 2012
- Issue No: 12
- Page Range: 1-5
- Page Count: 5
- Language: Polish