CO-OPERATIVE INSPECTION AS A FORM OF ECONOMIC AUDIT OF THE CO-OPERATIVE ENTITY CONDUCTED BY CO-OPERATIVE INSPECTORS FROM NATIONAL CO-OPERATIVE COUNCIL (Lustracja jako forma kontroli gospodarczej spóldzielni, wykonywan przez lustratorów KRS.)

• Authors: Jankowski Jerzy
• Languages of publication: PL

Abstracts

EN

Co-operative inspection has a very long tradition. It was carried out from the early beginning of the co-operative existence - it is a historical category. The inspections in co-operatives and co-operative organizations can be carried out by people who have the eligibility chartered by National Co-operative Council. The eligibilities are chartered after 60 hours obligatory specialist training which ends by the exam. The training for candidates to the co-operative inspector position is organized by the National Co-operative Council or by the revisory unions after the acceptance of the training programme by the National Co-operative Council. The position of the co-operative inspector is a job of a public trust and is supposed to be performed by the people with adequate education and predispositions. There is a need of preparing the ethical code for the co-operative inspectors' work and bringing the position of disciplinary intercessor of the inspectors into being - all these arrangements aim the increasing of the co-operatives inspection quality. It must be pointed out that the norms of performing of the co-operative inspector job should be compiled as well. The rules of the exam on the co-operative inspector position must be more precise too. Moreover, it can be thought that the eligibilities for the inspections could be chartered after the post graduate studies.

Keywords

EN

CO-OPERATICE INSPECTION (NORMS & RULES); ETHICAL CODE OF CO-OPERATIVE INSPECTORS; NATIONAL CO-OPERATICE COUNCIL (POLAND)

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Spółdzielczy Instytut Naukowy G. Bierecki sp.j.
• Journal: Pieniądze i Więź
• Year: 2009
• Volume: 12
• Issue: 2(43)
• Pages: 111-119
• Document type: ARTICLE

Contributors

author

Jankowski Jerzy

• Jerzy Jankowski, Krajowa Rada Spóldzielcza, ul. Jasna 1, 00-013 Warszawa, Poland

Identifiers

CEJSH db identifier

09PLAAAA066010