PL EN


2015 | 60 | 1 (360) | 48-63
Article title

Okresowa ocena kwalifikacyjna mianowanego kontrolera NIK – egzekwowanie jakości świadczonej pracy

Content
Title variants
EN
Periodic Qualifying Evaluation of Nominated NIK Auditors – Executing the Quality of Work
Languages of publication
PL
Abstracts
EN
The objective of the qualifying evaluation is to confirm whether nominated auditors are still appropriate for doing their job. The evaluation also provides important information for auditors on how their supervisors perceive the way they perform their duties, and guides them on what should be improved, and on how to achieve a better quality of their work. However, there is no close connection between the qualifying evaluation and auditors’ career. The law only regulates the consequences in the case of two negative evaluation results in a row. A positive evaluation, even the best possible, does not guarantee any concrete benefits. It does not imply, though, that it has no influence on promotion, remuneration, or the volume of financial rewards granted.
Year
Volume
60
Issue
Pages
48-63
Physical description
Dates
published
2015-02
Contributors
References
Document Type
Publication order reference
Identifiers
ISSN
0452-5027
YADDA identifier
bwmeta1.element.desklight-9259cc74-fdb7-4682-a45d-c10e7ef4974d
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