Skuteczność i efektywność audytu wewnętrznego w jednostkach sektora finansów publicznych
Effectiveness and efficiency of internal audit in units of public finance sector

Summary/Abstract: An organizational unit should adapt to changes in the environment with due regard using all resources. This requires appropriate, regularly monitored and an upgradeable hovercraft-management unit. In the case of units of the public finance sector, a tool intended to ensure compliance with these requirements is internal audit, which, together with the change of the regulations, has the transformation: from audit compliance to the direction of performance audit. This means the need to focus on ongoing audit tasks not only on compliance with the provisions of law or internal rules, but also on the problem of the efficiency and effectiveness of the functioning of the public finance sector entities. Presenting the being and meanings of the internal audit functioning in units of the sector of the public finance, on the basis of an analysis is the purpose of the present article contents of the literature on the subject and legal documents being in force.

• Details
• Contents