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Poszukiwanie czynników wpływających na jakość audytu i kontroli – wzory postępowań podnoszące jakość audytu

100%

Frątczak T.

Kontrola Państwowa

2016

vol. 61

issue 1 (366)

68-82

Audit statements of audit institutions and reports of consulting companies provide a multidimensional picture of the quality of tasks performed by the auditees. Both the persons responsible for the functioning of public sector entities, and the stakeholders of public companies would like the picture presented by auditors to be of the best quality possible, to depict the reality as it is, and to provide constructive conclusions. These are the expectations, but the practice may differ, which has been frequently proven in the literature on the subject. It seems worthwhile then taking a look at the quality of audits, the factors that influence the quality of work of those who audit the work done by others, which institutions support audit quality management systems, etc. These issues have been discussed in this article that was developed on the basis of the review of the most prestigious magazines and widely quoted articles dedicated to management, business and finance.

Audytorska ewolucja NIK? – analiza wniosków i uwag pokontrolnych

100%

Frątczak T.

Kontrola Państwowa

2015

vol. 60

issue 2 (361)

28-38

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.

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2 Kontrola Państwowa

1 2016

1 2015

2 Frątczak T.

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Poszukiwanie czynników wpływających na jakość audytu i kontroli – wzory postępowań podnoszące jakość audytu

Audytorska ewolucja NIK? – analiza wniosków i uwag pokontrolnych