PL EN


2015 | 60 | 2 (361) | 28-38
Article title

Audytorska ewolucja NIK? – analiza wniosków i uwag pokontrolnych

Content
Title variants
EN
Audit Evolution of NIK – Analysis of Audit Recommendations
Languages of publication
PL
Abstracts
EN
The article attempts to answer the question whether the Supreme Audit Office, in its practice, has been evolving from an office that focuses on detecting concrete irregularities, to an institution that analyses an entity or an area with regard to deficiencies of their internal control systems. Some 130 recommendations presented in post-audit statements and pronouncements on audit results have been analysed. The criterion adopted was a possibility to define the nature of a recommendation as an audit recommendation, or a post-audit recommendation as understood in an ‘inspection-like’ audit. System-related character is the basis for qualifying a recommendation as an audit recommendation – such a recommendation is directed towards improvement of the internal/management control system, especially these internal control elements/subsystems in which deficiencies have been found. Recommendations directed towards the future – management of risk areas – have been regarded as audit recommendations. While post-inspection recommendations can be characterised as focusing on an irregularity detected and its elimination.
Year
Volume
60
Issue
Pages
28-38
Physical description
Dates
published
2015-04
Contributors
References
Document Type
Publication order reference
Identifiers
ISSN
0452-5027
YADDA identifier
bwmeta1.element.desklight-b9d4357c-8454-46c5-b0f6-1c6717efeff6
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