PL EN


2013 | 141 | 2083-8611
Article title

Audyt wewnętrzny instrumentem wspomagającym zarządzanie organizacją w sektorze publicznym

Content
Title variants
EN
Internal Audit - the Instrument of Support Management in Public Organisation
Languages of publication
PL
Abstracts
EN
The study was designed to demonstrate the role of internal audits in public administration. An audit should ensure effective implementation of activities and bring added value, which may be understood as generating a greater effect or achieving the same effect at a lower cost. Audits focused on results are predicted to be on the increase. This concept is an evolution of an internal audit - from a compliance audit, through a risk based audit to a performance audit or a value for money audit, which involves the formulation and testing of audit tasks aimed at expected results. This audit is important because of the fact that public bodies represent the interests of citizens and have public resources, including the EU funds, and these are rigorously assessed in terms of the results brought by the funds involved. Will an internal audit become an instrument that can be used to change the model of organizational management in the public sector? The research findings should show whether periodic audits of efficiency will provide the basis for changes in individual performance management processes, conservation of resources and their better use in cutting expenses, reduction of over-employment or development of information technology and whether it will lead to greater internationalization.
Year
Volume
141
Pages
2083-8611
Physical description
Contributors
References
  • K. Rybiński: Czas na administrację 2.0. Organizacja i Kierowanie (Organization and Management). Nr 3(146). KNOiZ, SGH, Warszawa 2011.
  • T. Kiziukiewicz, K. Sawicki: Audyt systemu kontroli zarządczej. W: Zasady audytu wewnętrznego w sektorze finansów publicznych. Red. T. Kiziukiewicz. Difin, Warszawa 2012, s. 293.
  • J. Klich: Kryzys 2007-2008. Nowe wyzwania dla zarządzania? Organizacja i Kierowanie. Nr 3 (146). KNOiZ, SGH, Warszawa 2011.
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  • D. Osborne, T. Gaebler: Rządzić inaczej. Media rodzinne, Warszawa 2005.
  • H. Szymańska: Ogólne zagadnienia audytu wewnętrznego. W: Zasady audytu wewnętrznego w sektorze finansów publicznych. Red. T. Kiziukiewicz. Difin, Warszawa 2012, s. 27 i n.
  • K. Czerwiński: Audyt Wewnętrzny. InfoAudit, Warszawa 2005.
  • W. Gos: Regulacje w zakresie audytu wewnętrznego W: Zasady audytu wewnętrznego w sektorze finansów publicznych. Red. T. Kiziukiewicz. Difin, Warszawa 2012, s. 40.
Document Type
Publication order reference
Identifiers
ISSN
2083-8611
YADDA identifier
bwmeta1.element.desklight-960e2123-1157-4dea-a3e6-9404aeeb2ee2
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