Przebieg realizacji czynności audytowych w jednostkach administracji rządowej
The Course of the Audit Tasks in Units of Government
Author(s): Jadwiga Wawer-BernatSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: internal audit; the advisory function; government sector; audit activities
Summary/Abstract: Purpose – To present the process of implementation of the audit activities in units of Government. Design/methodology/approach – Analysis of a law regulation, literature and studies of the Ministry of Finance to assess the functioning of the internal audit units of the public finance sector. Findings – A compilation of information on implementation of audit tasks in units of Government in the years 2011–2015. Originality/value – To draw attention to the aspect of the improvement of the measurement of the efficiency of advisory activities.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2017
- Issue No: 87 (1)
- Page Range: 121-128
- Page Count: 8
- Language: Polish
