Wytyczne w sprawie audytu zewnętrznego projektów finansowanych z funduszy unijnych
Guidelines on External Audit of Projects Financed by Eu Funds

Summary/Abstract: Purpose – The purpose of this paper is to present the requirements for carrying out external audits of projects co-financed by EU funds. Design/methodology/approach – The paper analyses literature, legal sources and public procurement notices for external audit of EU-funded projects. Findings – Based on the analysis, the differences between the internal audit and the external audit of the EUfunded projects were indicated. In addition, the principles of audit of EU funds are presented on the example of audit of R & D projects. The paper also includes specific requirements for external auditors in public procurement notices for audit of EU-funded projects. Originality/value – The considerations in this article are based on the analysis of 133 public procurement notices for the external audit of EU funded projects published in 2010–2015.

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