Experiences of Selected Public Finance Sector Entities Gained on Internal Audit Functioning in Poland –Research Findings
Journal of Scientific Research and Reports · pp. 1–9 · Published 3 May 2016
10.9734/JSRR/2016/25346Abstract
The aim of this paper is general characteristics of internal audit as an instrument for supporting management and presentation of the results of research conducted in selected public finance sector entities in Poland. It is a pilot phase. The main idea behind this study is to present the experiences of the public finance sector entities in relation to internal audit implementation. The research was conducted with the use of the method of the primary literature reviewing and a research survey in the period of time from May to September 2015. The results of the conducted research indicate that the organization and operating of internal audit in most cases conformed with the relevant law, and the measures adopted enabled auditors to act independently. The analysedentities were and still are interested in internal auditing. In most of the entities their financial, operating and information activities - also important for the entities - were audited. Although most of the analysed entities indicated significant advantages of internal auditing, some of them drew attention to major flaws, which influenced the quality of auditing.
References (5)
- 1 Factors associated with Internal Audit Effectiveness: Evidence from Greece [DOI]
- 2 A Study on I nternal Auditor Perceptions of the Function Ability to Add Value [DOI]
- 3 An Assessment of Internal Control Audit on the Efficency of Public Sector in Kogi State Nigeria [DOI]
- 4 Rola kontroli zarządczej i audytu wewnętrznego w zapewnieniu bezpiecznego systemu finansowego jednostek samorządowych
- 5 THE ROLE OF INTERNAL AUDIT WITHIN PUBLIC ENTITIES
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Monika Szczerbak, Monika Gęborys · Nowoczesne Systemy Zarządzania · 2025
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