ROLA INSTYTUTU AUDYTORÓW WEWNĘTRZNYCH IIA POLSKA W KSZTAŁTOWANIU FUNKCJI AUDYTU WEWNĘTRZNEGO W POLSCE
THE ROLE OF THE IIA POLAND IN FORMING OF THE INTERNAL AUDIT FUNCTION IN POLAND

Summary/Abstract: This article, based on the official statutory documents of IIA Poland, shows the beginnings and evolutionary development of the internal audit in Poland and the process of building and integration of the internal auditors’ profession. This paper also presents the effort of people, who in the mid 90s of the 20th century undertook a difficult ‘building from the foundation’ in the promotion of internal audit in banking, private and public sectors. The chosen model of II Global, comprising of the Definition, the Code of Ethics and Standards of internal audit was implemented and is used for improvement of organizations’ operations based on an independent, objective and disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. The auditors’ environment in Poland supports itself by experience exchange, strengthening the integration and internal audit’s importance in the management process based on the risk evaluation.

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