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Development of internal audit systems in Polish university hospitals

100%
Szczepankiewicz E. I., Zaleska B.
Zarządzanie Publiczne / Public Governance
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2018
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issue 3(45)
60-72
EN
Objectives: The purpose of this article is to discuss the regulations on and the functioning principles for internal audits in the Polish health care system. Additionally, this study presents selected results of empirical research with regard to the effectiveness of internal audits in university hospitals. Research Design & Methods: To determine the research problems related to the functioning of the internal audit systems in selected university hospitals the authors analysed specialist literature and reviewed earlier studies addressing this question. On the basis of the analysis of such literature and applicable legislation the authors prepared an anonymous questionnaire and distributed it among internal auditors from a number of university hospitals in the voivodship (region) of Western Pomerania, including the city of Szczecin, and in the city of Poznań. Findings: This paper discusses the legal basis and functioning principles for internal audits in the Polish health care sector. On the basis of a pilot survey study carried out in selected university hospitals in Poland the authors evaluated internal audit efficiency. This study has shown that the perception of the auditor’s role and auditing efficiency varies significantly in comparable institutions. These conclusions should be considered as an inspiration for more advanced studies. Implications / Recommendations: The constantly growing scope of health care institutions bound by the internal audit obligations shows that such audits are indeed necessary and demonstrates the efficiency of internal audits in the public sector. Contribution / Value Added: The authors point to potential further research on internal audit efficiency in the Polish health care system.
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Instytucjonalizacja zasad etycznych jako narzędzie budowania wiarygodności i zaufania publicznego do zawodu biegłego rewidenta

100%
Cieślak I., Dobija D.
Prakseologia
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2013
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issue 154
135-170
EN
The article presents the process of institutionalization of ethical codes in the auditing profession. Auditors have always been seen as an important part of the social contract as they provided certifi cation services for the truthfulness and fairness of fi nancial information in the public domain. However, due to scandals at the eve of the twenty-first century, trust in the auditing profession decreased. As a response to these scandals, codes of ethics are being developed; these codes are seen as an important means to restore public trust and credibility in the profession. Th e article presents the development of the auditing codes of ethics in the US, the UK, and an international organization of accountants. The Polish experience with the code of ethics is also discussed.
3
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Etyka w pracy audytora wewnętrznego

100%
Krawczyk M., Sekuła P.
Annales. Etyka w Życiu Gospodarczym
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2008
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vol. 11
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issue 2
113-120
EN
Internal audit provides an independent and objective opinion to the Board on risk management, control and governance, by measuring and evaluating their effectiveness in achieving an organisation’s agreed objectives. It also provides an independent and objective consultancy service to help line management improve the organisation’s processes. Internal auditors should respect in their work some ethical rules, especially these included in the Code of Ethics formed by the IIA. This code is intended to clarify the standard of conduct expected from all members of the internal audit unit. The main four principles that should be observed are as follows: integrity, objectivity, competency and confidentiality Being ethical in internal audit is necessary in order to win the trust of the environment in which auditors work. However, declaring one’s readiness to respect the Code of Ethics is not enough. Much more important is to implement and comply with given rules in carrying out audit duties.
4
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The development and quality of internal audit in public-interest entities and private sector entities in Poland

88%
Szczepankiewicz E. I.
Zarządzanie Publiczne / Public Governance
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2019
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issue 3(49)
5-19
EN
Objectives: The purpose of this article is to discuss the regulations governing and the functioning principles for internal audits in financial institutions and private sector entities in Poland. Additionally, this study presents selected results of empirical research with regard to the effectiveness of internal audits in organisations. Research Design & Methods: To determine the research problems related to the functioning of the internal audit systems in financial institutions and private sector entities the author analysed specialist literature and reviewed earlier studies addressing this question. On the basis of the analysis of such literature and applicable legislation the author prepared an anonymous questionnaire and distributed it among internal auditors from a number of organisations. Findings: This paper discusses the legal basis and functioning principles for internal audits in financial institutions and private sector entities. The analysis related to internal audit functioning in financial and private sector presented in this paper made it possible to argue that the greatest development over the last several years took place in banks and insurance companies. On the basis of a survey carried out in financial institutions and private sector entities in Poland, the author set out to assess internal audit efficiency in organisations. Summarising the analysis of the internal audits in these entities, it should be argued that internal audit is highly diversified in specific types of entities. This results from the fact that individual entities operate in various legal and organisational environments and they differ in terms of their objective activity. Implications / Recommendations: This study has shown that the perception of the auditor’s role and auditing efficiency varies significantly in comparable institutions. These audits are indeed necessary and demonstrate the efficiency of internal audits in the financial and private sectors. These conclusions should be considered as an inspiration for more advanced studies. Contribution / Value Added: The author points to potential further research on internal audit efficiency in financial institutions and private sector entities.
5
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Poszukiwanie czynników wpływających na jakość audytu i kontroli – wzory postępowań podnoszące jakość audytu

75%
Frątczak T.
Kontrola Państwowa
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2016
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vol. 61
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issue 1 (366)
68-82
EN
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.
6
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Funkcje audytu wewnętrznego w opinii polskich audytorów

63%
Kabalski P., Grzesiak L.
Zeszyty Teoretyczne Rachunkowości
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2017
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issue 91(147)
9-20
PL
W artykule przedstawiono wyniki badania opinii polskich audytorów wewnętrznych na temat funkcji audytu wewnętrznego. Badanie zostało przeprowadzone metodą sondażową z wykorzystaniem kwestionariusza ankiety. Poglądy ankietowanych zostały skonfrontowane z rolą, jaką współcześnie wyznaczają audytowi wewnętrznemu Instytut Audytorów Wewnętrznych, badacze na świecie, a także polska ustawa o finansach publicznych. Badanie wykazało dość dużą zbieżność tego, jak rolę audytu wewnętrznego widzą badani audytorzy z funkcją, jaką powinien on pełnić współcześnie w organizacji.
EN
The aim of this article is to present the results of a survey conducted among Polish internal auditors. The survey deals with the function of internal audit. Auditors’ views on the role of internal audit were compared to the role of internal audit as defined by the Institute of Internal Auditors, researchers across the world and the Polish Public Finance Act. The survey revealed that the role internal audit as perceived by Polish auditors is close to the function that internal audit should perform in contemporary organizations.
7
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Audytorzy w japońskim modelu nadzoru korporacyjnego

63%
Jerzemowska M.
Zeszyty Teoretyczne Rachunkowości
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2019
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issue 101(157)
35-60
PL
W japońskich korporacjach audytorzy mają specyficzną pozycję i uprawnienia zależne od struktury nadzorczej wybranej przez spółkę. Duże spółki mogą adaptować jedną z trzech takich struktur, a mianowicie radę audytorów statutowych kooperującą z radą dyrektorów, radę dyrektorów z trzema komitetami (audytu, nominacji i wynagrodzeń) oraz spółkę z komitetem nadzoru. Celem artykułu jest pokazanie roli audytorów w każdej z tych trzech struktur nadzoru korporacyjnego przy uwzględnieniu hierarchiczności typowej dla japońskiej kultury korporacyjnej i kierunku ich zmian. Problemem badawczym jest porównanie pozycji i uprawnień audytorów w każdej z tych trzech struktur nadzorczych. Dla jego eksploracji zastosowano analizę zapisów adekwatnych regulacji (metodę dogmatyczno-prawną) oraz literatury dotyczącej japońskiego nadzoru korporacyjnego i audytorów (analizę porównawczą). Artykuł rozpoczyna krótki opis etapów rozwoju japońskiego nadzoru korporacyjnego. Następnie przedstawiono trzy struktury nadzorcze, które mogą być wybierane przez japońskie korporacje omawiając pozycję i uprawnienia audytorów w każdej z nich, jak też zwrócono uwagę na trudności, jakie napotyka implementacja amerykańskich wzorców w tym obszarze. Analiza pokazuje, że kolejne nowelizacje prawa wpływają na wzmacnianie statusu i pozyskiwanie profesjonalnych kwalifikacji przez audytorów powodując, że stają się oni coraz ważniejszym ogniwem japońskiego nadzoru korporacyjnego. Artykuł przyczynia się do pomniejszenia luki poznawczej istniejącej w polskim piśmiennictwie dotyczącej japońskich audytorów.
EN
Japanese auditors have a unique position and power that varies depending on the governance structure chosen by corporations. In Japan, large corporations can have one of three governance structures: a board of statutory auditors that cooperates with the board of directors, a board of directors that has three committees (audit, nomination and remuneration) and a board of directors with a supervisory committee. The research problem assessed in this paper is how the relative position, power and obligations of auditors varies in each of the three corporate governance structures, taking account of the hierarchical nature of corporate culture in Japan. The paper begins by explaining how the introduction of new laws led to auditors acquiring specialist qualifications and playing a more important role in corporations. It then analyses the provisions of relevant legal acts and the literature on Japanese corporate governance and auditors. The position and power of auditors in each structure is assessed, and attention is paid to the difficulties encountered by the adoption of U.S.-style regulations in this area. The comparative analysis shows that in each of these structures there has been a strengthening of the status of auditors, which has increased their influence. The paper contributes to a reduction of the cognitive gap existing in the Polish literature concerning Japanese auditors.
8
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Feedback for a better performing public sector

51%
Brenninkmeijer A.
Zarządzanie Publiczne / Public Governance
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2016
|
issue 1(35)
68-75
PL
Informacja zwrotna wyrażona przez niezależne instytucje takie jak sądy, kontrolerzy i rzecznicy może być wykorzystywana przez sektor publiczny do poprawy jakości jego funkcjonowania oraz do zwalczania korupcji. Autor zwraca uwagę na to, że przepisy i kontrole nie stanowią skutecznej odpowiedzi na korupcję i rosnącą nieufność w społeczeństwie. W tym kontekście wyjątkową rolę może odegrać efektywność informacji zwrotnych. W nowoczesnym państwie, które jest tworem skomplikowanym, takie elementy systemu demokratycznego jak nadzór ze strony sądu, rzeczników i organów regulacyjnych dla rynku, kontrole oraz ewaluacja przez niezależne podmioty, a także zastosowania w świecie cyfrowym stanowią ważne przykłady informacji zwrotnych. Informacje zwrotne zależą nie tylko od przepisów i istnienia instytucji prawa, lecz także od współpracy, także międzynarodowej. Jeżeli np. organ kontrolny ma do czynienia z wrogo nastawionym podmiotem sektora publicznego, nieskłonnym do przyjmowania krytyki, wówczas skuteczność takich informacji może być ograniczona. W tym kontekście można mówić o istotnym rozróżnieniu między władzą i autorytetem. To samo dotyczy sądów, w tym trybunału konstytucyjnego oraz rzecznika praw obywatelskich. Systemy reagowania (informacji zwrotnych) w sektorze publicznym sprawdzają się jedynie w otwartym i współpracującym otoczeniu. W przypadku jego braku służby publiczne mają skłonność do zamykania się w sobie i braku uwrażliwienia na świat zewnętrzny. W konkluzji autor stwierdza, że o poprawie działania sektora publicznego stanowi proces uczenia się, w którym istotną rolę odgrywają informacje zwrotne. W tym sensie gotowość do prowadzenia trudnych rozmów jest ważną częścią tego procesu.
EN
Feedback by independent institutions such as courts, auditors and ombudsmen can guide the public sector on how to improve the performance of the public sector and suppress corruption. This article underlines that rules and checks are not an effective answer to corruption and growing distrust in society. The heart of the matter is the effectiveness of feedback systems. In (complex) modern states the whole range of democracy – judicial control, audit, supervision by ombudsmen and (market) regulators, and evaluation by independent bodies, and applications in the digital world – are all important examples of feedback. Feedback depends not only on rules and the existence of legal institutions, but also on (international) cooperation. If, for instance, an audit body is working with a hostile public sector not open to critical reflection, its effectiveness can be limited. In this respect, there is an important difference between power and authority. The same goes for (constitutional) courts and the ombudsman. Feedback systems in the public sector can only f lourish in an open and cooperative context. If not, public services have a tendency to become inward-looking and unresponsive to the outside world. To conclude, improvement of the performance of the public sector should be based on a learning process; feedback is highly relevant to this. In this context, a culture of difficult conversations is highly relevant as a part of the learning process.
9
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Fraudulent Reporting Practices by Satyam

51%
Bhasin M. L.
Path of Science
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2016
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vol. 2
|
issue 10(15)
1.7-1.21
XX
Fraudulent financial reporting practices can have significant consequences for organizations and all stakeholders, as well as, for public confidence in the capital and security markets. In fact, comprehensive, accurate and reliable financial reporting is the bedrock upon which our markets are based. Keen to project a rosy picture of the Satyam to investors, employees and analysts, Mr. Raju (CEO and Chairman) fudged the account books so that it appeared to be a far bigger enterprise, with high profits and fast growth rate, than it actually was. The Satyam fraud has shattered the dreams of different categories of investors, shocked the government and regulators alike, and led to questioning of the accounting practices of statutory auditors and corporate governance norms in India. This is an exploratory study based on secondary sources of information. An attempt has been made to provide an explanation for various intriguing questions about Satyam scam. After thorough investigations by the CBI and SEBI, they have unveiled the methodology by which Satyam fraud was engineered. Finally, we recommend “Fraudulent reporting practices should be considered as a serious crime, and accounting bodies, courts and other regulatory authorities in India need to adopt very strict punitive measures to stop such unethical practices”.
10
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Odpowiedzialność członków rady nadzorczej spółki akcyjnej za prawidłowość sprawozdań finansowych spółki

51%
Krześniak E. J.
Przegląd Prawa i Administracji
|
2018
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vol. 112
103-116
EN
Directive 2006/46/EC aims to clamp down on the manipulation of data contained in the annual accounts. While this regulation was implemented in Polish law, no account was taken of the need to adapt it to the Polish regulations already in force that arise under the Polish Code of Commercial Partnerships and Companies. Some of the provisions of the Directive were transposed into Polish law according to the “cut + paste” formula, failing to take into consideration the specificity of the Directive and the Directive as a whole. Consequently, the interpretation of relevant national provisions may potentially lead to the conclusion that members of the supervisory board of a joint-stock company are to be held jointly and severally liable together with the manager of the company for ensuring that the content of the annual accounts accurately reflect the reality. In the author’s opinion, such a conclusion would be too far-reaching. The analysis shows that as it concerns the scope and principles of liability of members of supervisory boards related to the annual accounts, there are arguments for adopting a less restrictive than solely literal interpretation of Article 4a of the Accounting Act. As a result, in the author’s view, it is impossible to attribute responsibility to a member of the supervisory board of a joint-stock company for errors or misstatements in the annual accounts as long as he exercised due care and diligence in performing his duties and in particular assured (together with other members of the board) that the process of drafting and publication of the annual accounts proceeded smoothly and was carried out properly.
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