Kontrola wewnętrzna w jednostkach realizujących zadania publiczne – przegląd zalecanych praktyk
Internal control in organisations fulfilling public tasks – review of recommended practices

Summary/Abstract: In 2004, International Organization of Supreme Audit Institutions issued a document including guidelines for internal control standards for the public sector. Together with the COSO reports and with standards prepared by the Directorate-General Budget of European Commission, the document became a foundation for developing Polish recommendations in this respect. This paper intends to present the above-mentioned guidelines as well as other references, which help to develop internal control systems in organisations fulfilling public tasks. The first part deals with the concept of internal control. The authors emphasise its aims, explain roles of people responsible for carrying out control activities and identify potential sources of threats for the effectiveness of internal control. The second part of the article presents components of internal control systems, including: control environment, risk assessment, control activities, information and communication as well as monitoring. It demonstrates also exemplary sets of questions which help internal auditors in obtaining information necessary to evaluate internal control systems in institutions of the public sector.

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