Funkcje audytu wewnętrznego w opinii polskich audytorów
Polish auditors’ opinion on the role of internal audit

Summary/Abstract: The aim of this article is to present the results of a survey conducted among Polish internal auditors. The survey deals with the function of internal audit. Auditors’ views on the role of internal audit were compared to the role of internal audit as defined by the Institute of Internal Auditors, researchers across the world and the Polish Public Finance Act. The survey revealed that the role internal audit as perceived by Polish auditors is close to the function that internal audit should perform in contemporary organizations.

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