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2015 | 60 | 5 (364) | 39-56

Article title

Model kontroli działania organów administracji publicznej – wypracowanie coraz lepszych wzorców kontroli

Content

Title variants

EN
Model for Auditing of Public Administration Bodies’ Activities – Developing Better Audit Patterns

Languages of publication

PL

Abstracts

PL
Appropriate developing of an audit model is necessary to properly design modes and directions of changes in the auditees’ activities. An appropriately constructed model legitimizes both audit scope and audit proceedings; it provides the stakeholders with important information on the standards of the proper functioning of the public administration. Generally speaking, its individual models are always there; this permits for an interactive use of audit criteria, which systemically strengthens their understanding and application.

Year

Volume

60

Issue

Pages

39-56

Physical description

Dates

published
2015-10

Contributors

  • Najwyższa Izba Kontroli
  • Szkoła Główna Handlowa

References

  • Deshmukh A., K. E. Karim, P. H. Siegel. 2003. “An Analysis of Efficiency and Effectiveness of Auditing to Detect Management Fraud: A Signal Detection Theory Approach”. International Journal of Auditing Vol. 2, Issue 2 : 127-138.
  • Tversky A., D. Kahneman. 1982. Judgment Under Uncertainty: Heuristics and Biases. Cambridge University Press.
  • Kant I., 2012. Dzieła zebrane. t. VII. Pisma po roku 1781. Toruń. Wyd. Naukowe UMK
  • Kotarbiński T. 1955. Traktat o dobrej robocie. Łódź. Zakład im. Ossolińskich
  • Moore M. H. 2000. Creating Public Value: Strategic Management in Government, Cambridge. Harvard University Press,
  • Musgrave R. A., Peggy B. Musgrave. 1989. Public Finance in Theory and Practice, s. 41-129. New York. McGraw-Hill
  • Pfeffer J., G. R. Salancik, 2003. The External Control of Organizations: A Resource Dependence Perspective, Stanford University Press.
  • Thompson J. 1967. Organizations in Action: Social Science Bases of Administrative Theory. New York. McGraw-Hill
  • Zieleniewski J. 1969. Organizacja i zarządzania. Warszawa. PWN.

Document Type

Publication order reference

Identifiers

ISSN
-452-5027

YADDA identifier

bwmeta1.element.desklight-10c1db66-f6ed-4fcc-950a-98792efccd91
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