Transformacja audytu wewnętrznego w Polsce - od audytu zgodności do audytu efektywnościowego
Transformation of internal audit in Poland - from compliance audit to performance audit

Summary/Abstract: Internal auditing has functioned in Poland for over 12 years, and its shape has changed several times. Initially, the role of an auditor was to focus on studying the functioning of a unit compliance with the law and to verify the accuracy of the performance of its scheduled tasks. However, the subsequent legal adjustments have changed Polish auditing from compliance auditing to performance auditing. This is a new concept of auditing aimed at verifying the actions taken by a unit in terms of effectiveness, efficiency and economy. The aim of the article is to indicate the direction of change of internal auditing in Polish public finance sector and to diagnose the factors stimulating its operation and development. The article highlights the importance of the issues that concern auditing which in the present form directs actions at the efficiency of public sector entities and verifies the objectives pursued by them.

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