Samoocena audytu wewnętrznego w Polsce: stan wiedzy i kierunki dalszych badań
Self-assessment of internal auditing in Poland: state of the art and further research perspectives

Summary/Abstract: The goal of this paper was to report the current state of the art regarding some most important factors of internal auditing self-assessment and further research perspectives. In order to reach this goal a thorough literature study and survey research were conducted. The survey was sent to internal auditors employed in private and public organizations in Poland in 2013. The research implies that most of internal audit departments in Poland conduct internal auditing self-assessment, but not all of them report its results to audit committee or senior management and not all internal audit departments make appropriate improvements based on that. Most often internal auditors follow only Ministry of Finance guidelines while conducting the self-assessments and rarely use other methodologies which were worked out in the world.

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