Czynniki kształtujące koszty funkcjonowania audytu wewnętrznego
Factors Influencing on Costs of an Internal Audit

Summary/Abstract: Purpose – Identification and characteristics the factors affecting the cost of audit activities that can be used to analyse the efficiency of an internal audit. Design/methodology/approach – Analysis of literature, it was also applied general deductive method. Findings – The factors that determine the costs of an internal audit are described in detail, the interdependencies between them are identified and the potential costs associated with an internal audit are listed. Originality/value – Rational management of an internal audit requires knowledge of the costs associated with this sphere of activity. It is therefore necessary to shape their level in order to optimize them. It means that the objectives of the audit should be fully realized, while incurring the lowest costs.

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