ROLA AUDYTU WEWNĘTRZNEGO W SYSTEMIE INFORMATYCZNYM RACHUNKOWOŚCI W PRZEDSIĘBIORSTWIE PRODUKCYJNYM
ROLE OF INTERNAL AUDIT IN THE COMPUTERISED ACCOUNTING SYSTEM IN A MANUFACTURING COMPANY

Summary/Abstract: In the following article, some aspects of an internal audit of an information system in a production company were presented. Some practical solutions concerning the management of an information system for accounting in a company producing furniture were shown. Moreover, it was presented that an internal audit constituted an important part in an accounting system. The complexity of the internal audit system, in constantly changing information environment for economic units, was emphasized. In the first part, the information system for accounting was presented as a part of the whole information system of the company. Next, the principles for carrying out the internal audit for accounting in the information environment were discussed. In the second part of the following article, based on the production company discussed in the thesis, some practical aspects of the information system were presented.

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