PL EN


2015 | 60 | 3 (362) | 8-23
Article title

System zapewnienia jakości procesu kontrolnego w Najwyższej Izbie Kontroli

Content
Title variants
EN
Audit Quality Assurance System at the Supreme Audit Office
Languages of publication
PL
Abstracts
EN
The article describes the audit process quality assurance system that has been introduced at the Supreme Audit Office. The basic features of the system are hierarchy and responsibility. Control mechanisms have been built in at every level of the management and in every audit process which allows for achieving high quality audit products. Moreover, quantity requirements have been defined for the outcomes (audit programmes, post-audit statements, pronouncements on audit results). The underlying principle is that the persons at the higher level are responsible for both, performance of their own tasks, and for the end product achieved by the person at the lower level in the hierarchy.
Year
Volume
60
Issue
Pages
8-23
Physical description
Dates
published
2015-06
Contributors
  • Najwyzsza Izba Kontroli
References
Document Type
Publication order reference
Identifiers
ISSN
0452-5027
YADDA identifier
bwmeta1.element.desklight-8ce13c19-dd27-4ebf-bb25-2ef3bc0ec962
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