Znaczenie audytu personalnego dla funkcjonowania instytucji w kontekście teorii agencji
The Relevance of Personal Audit for Entities from the Perspective of Agency Theory

Summary/Abstract: The main aim of the paper is to conceptualize the relevance of personal audit for entities, by employing the agency theory apparatus. The article contains the investigation whether applying personal audit in entities could raise their business excellence. In particular, the question, if personal audit is supportive in managing agency costs, is addressed. The results prove that personal audit is a powerful tool in reducing problems that arise from the principal-agent relationship. Thus, theoretical background could serve in this case as a basis for improving organizational effectiveness.

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