Bezpieczeństwo informacji - dylematy związane z realizacją obowiązku prowadzenia audytu wewnętrznego w jednostkach sektora finansów publicznych
Security of information - dilemmas of realisation of the necessity of conducting internal audit in units of the public finance sector

Summary/Abstract: Purpose - Presentation of practical aspects of realisation of the necessity of conducting the annual internal audit in the area of information security in units of the public sector. Design/Methodology/approach — Comparative analysis if law regulations related to information security in the public sector. Findings — The presented problem analysis is a try at describing and systematizing terminology related to in- formation security, necessary for realisation of the necessity of conducting the annual internal audit, in units of the public finance sector. Originality/value — The discrepancies signalised by the authors may be used as a supplementary material for persons responsible for the construction of the information security system in units of the public finance sec- tor

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