Rola audytu wewnętrznego w sektorze publicznym i prywatnym – wyniki badań w zakresie problemów wdrażania i korzyści z wykorzystania audytu wewnętrznego
The Role of Internal Audit in the Public and Private Sectors – the Results of Research into the Problems of Implementation and Benefits of the Use of Internal Audit

Summary/Abstract: Internal audit is an independent and objective activity whose aim is to add value and improve operational activity of an organisation. Its role comes down to systematic and disciplined evaluation of risk management processes, of control and organisational governance. The final effect should be improvement of their activity. The article discusses the first part of research on internal audit functioning in selected units of public finance sector and in entities among the biggest limited companies in Poland. The aim of the article is to present the types of internal audit, to discuss internal audit as an instrument improving management of an entity and to indicate problems of implementing and benefits of its use. The results of the conducted research in the area of implementing and functioning of internal audit in selected entities indicated that the organization and operating of internal audit in most cases conformed with the relevant law, and the measures adopted generally enabled auditors to act independently. The analysed entities were and still are interested in internal auditing. In their opinion, the implementation of recommendations of an internal auditor improves the efficiency of their activities and the conduction of activities verifying the implementation by an auditor indicates the correctness of his observations. However, the respondents also indicated in some cases low efficiency and effectiveness of audit.

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