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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.

CRIME CONTROL IN THE COAL MINING INDUSTRY. IN SEARCH OF EFFECTIVE COOPERATION BETWEEN COAL MINING COMPANIES AND LAW ENFORCEMENT AGENCIES: THE CASE OF THE JOINT-STOCK COMPANY POLSKA GRUPA GÓRNICZA S.A.

75%

LEŚNIEWSKI K.

Przegląd Policyjny

2019

vol. 136(4)

325-342

The specifi city of crimes related to the coal mining industry means that the importance of an effective and effi cient fl ow of information between coal companies and law enforcement agencies is often pivotal to achieving success in investigation and prosecution. In the case of these crimes, the risk of misunderstanding technical issues related to the particularities of the coal mining sector is a serious impediment to successfully addressing violations of criminal law. The paper critically analyses and evaluates the current forms of cooperation between the largest coal mining company in the European Union, i.e., Polska Grupa Górnicza S.A. and law enforcement agencies. The article stresses the importance of the internal control system in detecting criminal activity inside the company, emphasising that the indepth knowledge and resources held by the internal control entity are, in principle, highly valuable sources of information to law enforcement agencies, and may be practically utilised to optimise as well as accelerate investigative and evidence-gathering procedures. The paper concludes with a claim that a proactive and participative approach of both law enforcement agencies and private business establishments is indicated in their interactions and helps them to achieve common goals. The author presents good practices in the area under study, and discusses potential improvements.

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1 Kontrola Państwowa

1 Przegląd Policyjny

1 Frątczak T.

1 LEŚNIEWSKI K.

1 2020

1 2015

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Audytorska ewolucja NIK? – analiza wniosków i uwag pokontrolnych

CRIME CONTROL IN THE COAL MINING INDUSTRY. IN SEARCH OF EFFECTIVE COOPERATION BETWEEN COAL MINING COMPANIES AND LAW ENFORCEMENT AGENCIES: THE CASE OF THE JOINT-STOCK COMPANY POLSKA GRUPA GÓRNICZA S.A.