PL EN


2013 | 174 | 371-382
Article title

Monitorowanie systemu kontroli wewnętrznej organizacji na podstawie Modelu COSO III

Content
Title variants
EN
Monitoring of the System of Internal Control in Organization Based on COSO III
Languages of publication
PL
Abstracts
EN
Organizations to adapt to a constantly changing environment seeking to improve their business through various projects and changes in the organizational structure adopted. Established management policy unit, as well as the organization of an entity's internal control system. The board of institution is responsible for its functioning. This system includes the environment in which the company operates, goal setting and planning activities of the organization, risk management, control and monitoring. The latter part of the organization of an efficient management system is an important process of conditioning the continuity of the effective functioning of each institution.The purpose of this article is to present the monitoring as a management function, its role and responsibilities in the unit. The paper presents the elements that constitute an effective and efficient monitoring of the organization, responsible for monitoring and describes the process of monitoring. In the publication were used the guidelines of The Committe of Sponsoring Organizations of the Treadway Commission (COSO).
Year
Volume
174
Pages
371-382
Physical description
Contributors
References
  • A. Skoczylas, W.A. Nowak: Ewolucja audytu wewnętrznego w polskim sektorze finansów publicznych. Zeszyty Teoretyczne Rachunkowości, Wydział Zarządzania, UŁ, Łódź 2011, s. 155-184.
  • K. Winiarska: Audyt wewnętrzny 2008. Difin, Warszawa 2008, s. 126-127.
  • S. Kałużny: Kontrola wewnętrzna, teoria i praktyka. PWE, Warszawa 2008, s. 40-43.
  • Przewodnik - jak monitorować systemy kontroli wewnętrznej, Kontrola wewnętrzna - zintegrowana struktura ramowa. COSO III. Tłumaczenie PIKW pod kierunkiem E.J. Saundersa. Warszawa 2011, s. 59.
Document Type
Publication order reference
Identifiers
ISSN
2083-8611
YADDA identifier
bwmeta1.element.desklight-2a84a626-ec1b-41b2-b480-f4654b75cbd3
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