Ocena funkcjonowania systemu kontroli wewnętrznej w jednostkach sektora finansów publicznych w Polsce
Assessment of the condition of internal control in public finance sector entities in Poland

Summary/Abstract: The paper presents research on the condition of internal control in public finance sector entities in Poland. For the purpose of the research a questionnaire was created, the layout of which was based on COSO standard. The following research areas were distinguished in the questionnaire: 1) identification of the examined entities, 2) control environment, 3) risk management, 4) control mechanisms, 5) information and communication, 6) monitoring and assessment. Conclusions emerging from the answers given by the respondents were drawn on the basis of the 148 returned questionnaires. Most of the respondents were employees of control and audit departments or managers of the entities.

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