Legal regulations of internal audit in Poland
Legal regulations of internal audit in Poland
Author(s): Kazimiera Winiarska Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: internal audit; public sector; audit plan; audit report
Summary/Abstract: Purpose – In the paper legal regulations regarding internal audit in Poland are presented. Design/Methodology/approach – The research involved the analysis of legals regulations on the subject of internal audit in the public sector. Findings – The overview of the legal regulations of internal audit in Poland reveals that they refer solely to the public sector. Originality/value – It is pointed out that there is a need for development of internal audit recommendations for other sectors of the economy.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2018
- Issue No: 94 (1)
- Page Range: 367-375
- Page Count: 9
- Language: Polish
