AUDYT WEWNĘTRZNY – PRZYCZYNY I OBSZAR WDRAŻANIA
INTERNAL AUDIT – CAUSES AND IMPLEMENTATION AREA

Summary/Abstract: Internal audit is an independent and objective activity, the purpose of which is to add value and improve operations. At present, it plays an increasingly important role in the functioning of the organization, as it enables improving the functioning of the entity in all areas of activity as well as identification and undertaking activities aimed at limiting the risk borne. The purpose of the article is to determine the reasons for implementing internal audit procedures and areas covered by the audit. To this end, deepened literature studies and a questionnaire survey were conducted. The results of the conducted research prove that the internal audit works in different units, regardless of their size, as well as the type of activity, although the reasons for its implementation were dictated by the requirements related to ISO procedures and the desire to improve the quality of work. In the audited units, internal audit procedures were developed and implemented in all areas of activity. However, most often the implementation concerned operational activities.

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