Audytor wewnętrzny doradcą kierownika jednostki
Internal auditor as the advisor of a unit’s manager

Summary/Abstract: In the initial phase of internal audit development the internal auditor was only responsible for financial audit. In the second half of 20th century new tasks were assigned to the auditor. He became the advisor of an enterprise management in areas related to internal control system, risk management, giving forecast about the future and improvement of management methods. The auditor examines whether enterprise activity is being controlled. He tests control mechanisms, informs about all identified risk areas and advises the management in order that optimal decisions can be made. The right use of the results of internal audit allows optimization of the procedures taking place in the enterprise, timeliness, legality of activity and consistent interpretation of legislation.

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