PL EN


2018 | 63 | 2 (379) | 8-16
Article title

Interpretacja terminu kontrola w uchwale Kolegium NIK – rozstrzygnięcie zastrzeżeń kontrolowanego

Authors
Content
Title variants
EN
Interpretation of the Notion “Control” in the Opinion of the Council of NIK – Response to Auditee’s Reservations
Languages of publication
PL
Abstracts
EN
The article is a commentary on the resolution of the Council of the Supreme Audit Office of December 2017 related to, among others, the issue of the interpretation of the notion of “control” in the European Union’s legal acts. The notion in the Polish legal system reflects two linguistic traditions: French and British. In the case of the meaning that refers to the legal order of the Anglo-Saxon countries, so as to differentiate it from auditing understood in a traditional manner, the other element is added, related to management. More and more frequently, though, especially as a result of the impact of the EU regulations, other notions appear that refer to the category of control, such as monitoring, evaluation, auditing, notification or certification. That is why the interpretation of the control function is nowadays more difficult and more complex
Year
Volume
63
Issue
Pages
8-16
Physical description
Dates
published
2018-04
Contributors
author
  • Uniwersytet Rzeszowski
  • Okręgowa Rada Adwokacja
References
  • Symonides J. 1964. „Pojęcie kontroli międzynarodowej”. Ruch Prawniczy, Ekonomiczny i Socjologiczny 1:97
  • Commerson J. 1853. Petite encyclopédie bouffonne
  • Filipek J. 2001. Prawo administracyjne. Instytucje ogólne, Kraków
  • Hans Wilmots. 2002. Aspects pratiques de l’organisation administrative et du contrôle internę, Bruxelles
  • Tannenbaum A.S.1962. Control in organizations: individual adjustment and organizational performance, Administrative science quarterly 7(2) : 239
  • Jarzęcka-Siwik E. 2015. „Kontrola podatkowa elementem prawnego systemu kontroli”. Kontrola Państwowa 6 : 55
  • Ura E. 2012. Prawo administracyjne, Warszawa
  • Dębowska-Sołtyk M. 2010. „Kontrola zarządcza w jednostkach samorządu terytorialnego – cel i zadania systemu”, Finanse Komunalne 7 : 87
Document Type
Publication order reference
Identifiers
ISSN
0452-5027
YADDA identifier
bwmeta1.element.desklight-1d2cbab2-0a0c-482c-b4c3-9b1fd6e2ddd0
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