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The development and quality of internal audit in public-interest entities and private sector entities in Poland

100%
Szczepankiewicz E. I.
Zarządzanie Publiczne / Public Governance
|
2019
|
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.
2
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Rola i znaczenie komitetu audytu w jednostkach zainteresowania publicznego

86%
Spoz A.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
|
2018
|
issue 531
419-428
PL
W Polsce obowiązek wyłonienia komitetu audytu w ramach rady nadzorczej jednostki zainteresowania publicznego istnieje od 7 maja 2009 r. Do tego czasu było to jedynie zalecenie zawarte w dokumentach poświęconych zasadom ładu korporacyjnego. W 2017 r. wspomniana ustawa została zastąpiona Ustawą z dnia 11 maja 2017 r. o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym. Celem artykułu jest prezentacja zadań komitetu audytu działającego w ramach rady nadzorczej jednostki zaufania publicznego oraz identyfikacja i omówienie wyzwań przed nim stojących. Jako narzędzia badawcze wykorzystano krytyczną analizę literatury obejmującą akty normatywne, metodę opisu, syntezy i dedukcji. W pierwszej części artykułu przedstawiono zadania komitetu audytu wynikające z obecnie obowiązującej ustawy. Następnie na podstawie raportu KNF prezentującego wyniki badań nad zgodnością sprawozdań finansowych emitentów papierów wartościowych z zasadami raportowania finansowego, tym MSSF, przeanalizowano ich jakość i najczęściej popełniane błędy.
EN
In Poland, the obligation to select an audit committee within the supervisory board of a public interest entities has been from 7 May 2009. Until now, it has only been recommendation contained in the documents on the principles of corporate governance. In 2017, the Act of 11/05/2017 on statutory auditors, audit firms and public supervision entered into force. The aim of the article is to discuss the tasks of the audit committee operating in the public trust unit and to identify and discuss the challenges the committee is facing. As a research tools, the analysis of subject literature including legal regulations, a method of description, synthesis and deduction was used. The first part of the article discusses the tasks of the audit committee resulting from current law. Then, based on a report of Polish Financial Supervision Authority ‘s titled”Enforcement of the financial reporting of securities issuers carried out in 2017” their quality and the most common mistakes were analyzed.
3
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Specjaliści z rachunkowości w komitetach audytu oraz ich rola w sprawowaniu nadzoru korporacyjnego

81%
Buk H.
Kwartalnik Nauk o Przedsiębiorstwie
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2018
|
vol. 48
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issue 3
23-30
EN
The new act on statutory auditors, audit forms and public oversight, which came into force in the first half of 2017, introduced important changes related to activities of audit committees supervisor board in public-interest entities. The implemented regulations strengthened the role of audit committees in monitoring of financial statements, audit process and internal control, and choice of audit firm. The Act clearly defined the professional competencies that are needed by the members of an audit committee. One of them should have knowledge of the branch, and at least one should have knowledge in accounting or in financial audit. This requirement will make substantive supervision better, and the financial market participants will trust published information more. The aim of the article is to present the role of accounting specialists, when they are the members of an audit committee. The article refers to the kinds of activities, with widely understood interest of the company and shareholders.
PL
Nowa ustawa o biegłych rewidentach, firmach audytorskich i nadzorze publicznym, obowiązująca od połowy 2017 r., wprowadziła istotne zmiany związane z funkcjonowaniem komitetów audytu rad nadzorczych w jednostkach zaufania publicznego. Ustawa bardzo wzmocniła rolę komitetów audytu w monitorowaniu sprawozdawczości finansowej, proce-sów audytu i kontroli wewnętrznej w spółkach oraz w wyborze firmy audytorskiej. Ten kie-runek zmian jest jak najbardziej pożądany. Celem artykułu jest prezentacja roli specjalistów z rachunkowości zasiadających w komitetach audytu rad nadzorczych w sprawowaniu nadzoru korporacyjnego. Odniesiono się do możliwych rodzajów aktywności takich specjalistów, mając na uwadze szeroko pojęty inte-res spółki, a więc i interesy akcjonariuszy. Autorka podkreśla, że w ustawie jednoznacznie określono kompetencje zawodowe, jakie powinni mieć członkowie komitetów audytu.
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