Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Kontrola Państwowa

Authors help

  1. 1 Jarzęcka-Siwik E.

  2. 1 Proksa M.

Years help

  1. 1 2016

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  planned activity
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Przygotowanie i przeprowadzanie kontroli doraźnych przez Najwyzszą Izbę Kontroli – działalność kontrolna Izby

100%
Jarzęcka-Siwik E., Proksa M.
Kontrola Państwowa
|
2016
|
vol. 61
|
issue 5 (370)
31-45
EN
The audit activity of the Supreme Audit Office is primarily its planned activity. This is set forth in Article 6 (2) of the Act of 23rd December 1994 on the Supreme Audit Office. The legislator left some freedom to NIK with regard to setting the area of its audit activity, providing for a possibility to conduct ad hoc audits. Decisions on performing ad hoc audits are taken in accordance with the principles set by the director of the competent organisational unit of NIK, upon consent of the authorised member of the NIK management, i.e. the President of NIK or the authorised Vice-President. Such a model is aimed at preventing the excessive application of audit activities due to external pressure. And it is necessary because NIK’s independence and objectivity must be ensured, especially when an initiative to conduct an audit comes from the outside.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.