Odpowiedzialność za mniejszej wagi naruszenie obowiązków – rozwiązanie stosowane wobec mianowanych kontrolerów NIK

• Authors: Róg Łukasz

Title variants

EN

Responsibility for Lower Importance Breach of Duties – Solutions Applied to NIK Nominated Auditors

• Languages of publication: PL

Abstracts

EN

The Act on the Supreme Audit Office of 23rd December 1994 was amended with chapter 4a (Disciplinary responsibility of nominated auditors) that regulates another issue, too, namely that of the responsibility for a lower importance breach of an employee’s duties, or a negligence of the dignity of the position. The examples of such breaches include, e.g. delays or leaving the post without notifying the supervisor. The article aims at presenting the origins of responsibility for such breaches in the provisions that regulate the disciplinary responsibility, at discussing its advantages and (potential) disadvantages, and at proposing general principles for its application with regard to nominated auditors, on the basis of the concept of a lower importance case, formed in relation to material provisions of the criminal law.

Keywords

EN

isciplinary responsibility; nominated auditor; lower importance breach; breach of an employee’s duties

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2017
• Volume: 62
• Issue: 6 (377)
• Pages: 21-33

Dates

published

2017-12

Contributors

author

Róg Łukasz

• Najwyższa Izba Kontroli

References

• Jarzęcka-Siwik E., B. Skwarka. 2011. Komentarz do ustawy o Najwyższej Izbie Kontroli, 323. Warszawa.
• Zuzankiewicz P. 2010. Ustawa o służbie cywilnej. Komentarz, 451. Warszawa.

Identifiers

ISSN

0452-5027