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1
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Rola audytu w wykrywaniu przestępstw gospodarczych

100%
Węgrzyńska M.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
335-342
EN
The article is the analysis and presentation of the rising tide of fraud in economic entities and the role of an expert in their detection. In the first part was presented a definition of fraud, economic crimes in accordance with the most important professional institutions. In the second part of the article were presented research results in the form of a conversation (interview) on increasing the scale of crimes committed by employees of the operator. But in the last part discusses the most common techniques used by actors in the falsification of financial statements and detected by the auditor.
2
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Wpływ zmian zachodzących na rynku usług audytorskich na niezależność biegłych rewidentów i jakość świadczonych przez nich usług

100%
Żuchowska K.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
343-354
EN
The main objective of the paper is to analyse the influence of processes affecting Polish and international economic during recent years on financial audit market , in particular on auditor’s independece and the quality of their services. The author will present legal, institutional and ethical aspects of auditor’s profession as well as the specific rules and expected changes of financial audit market. The mentioned objective will be achieved by description of Polish and international literature, description and comparison of Polish and international financial revision standards as well as anlysys of research performed by practicing financials.
3
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AUDIT AS A TOOL FOR DETECTING ADVERSE IMPACT OF DERIVATIVES ON THE COMPANY (Audyt jako narzedzie detekcji niekorzystnego wplywu instrumentów pochodnych na przedsiebiorstwo)

80%
Kowalski P.
Ekonomia. Rynek, Gospodarka, Społeczeństwo
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2011
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issue 27
52-80
EN
High-amplitude of changes in foreign exchange markets had often a negative impact on the financial results of Polish exporters in 2008-2009. The design of adopted financial instruments and the height of the security show insufficient internal control over the implementation of the exchange rate risk protection policy in public entities, where financial loss has repeatedly exceeded the expected benefits. Most of the serious irregularities in this aspect came out of speculative transactions of senior or middle management staff and errors caused by faulty estimates, or insufficient knowledge about the design of derivatives. The text refers to the above situation, resulting from the need to thoroughly verify the current level of risk by the amount of securities derivatives in the company. The author's is to remind the regulations which would significantly reduce risk and demonstrate a mechanism whereby members of the internal audit committee under the board and external auditors, and the government of the company to protect the examined subject from the risk from improper use of the potential which undoubtedly are given by currency options. Support for active security policy is the indicator presented in Chapter 2. Extremely important is the fact that the meter will indicate the risk ex ante, before the consequences in the form of financial losses and an increase in long-and short-term debt
4
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Kontrola wewnętrzna w ujęciu sensu stricto w systemie kontroli - Poprawa funkcjonowania ARiMR

80%
Bieś-Srokosz P.
Kontrola Państwowa
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2013
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vol. 58
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issue 2 (349)
31-38
EN
The internal control system is composed of three elements: internal audit, management control, and internal control sensu stricto. The article presents the characteristics of the last element, which is present in the Agency for Restructuring and Modernisation of Agriculture (ARiMR) in the form of extensively complex institutional internal control. It is composed of the following components: the internal control and internal audit system of organisational entities and units of the ARiMR; the system of delegated tasks; the system of direct control whose task is to assess the regularity of the projects implementation by beneficiaries of assistance and direct support programmes; the system of external control and external audit of the ARiMR entities and units; the system of control of entities that cooperate with the ARiMR. This broad scope is related, first of all, to the extensive catalogue of the ARiMR activities and their legal nature.
5
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PREVENTING IRREGULARITIES IN EU FUNDS SPENDING - THE NIK'S ROLE, TASKS AND RESULTS OF ITS ACTIVITY (Kontrole NIK w sprawach dotyczacych Unii Europejskiej)

80%
Jurczuk D., Mazur J.
Kontrola Państwowa
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2011
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vol. 56
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issue 5(340)
45-57
EN
Every year, the Supreme Audit Office of Poland (NIK) conducts from 10 to 15 audits in selected areas of the management and utilisation of EU funds, and other areas related to Poland's membership in the European Union. The objective of the NIK is to detect irregularities and to present systemic solutions to improve the process of EU funds spending. The NIK strives to audit the majority of EU funds spent in Poland and programmes financed with these funds. On the basis of the NIK's audits performed in these areas over the last four years, the authors of the article present the mechanism of the NIK's activity, as well as examples of irregularities disclosed and audit results.
6

Discrimination in shopping centers

80%
Palosi E., Sik E., Simonovits B.
Szociologiai Szemle (Sociological Review)
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2007
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vol. 17
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issue 3-4
135-148
EN
The aim of the research was to measure the level and mechanism of discrimination against Roma and obese women in women's clothing shops in shopping centers. The method we used was discrimination testing (audit). The three testers were identical as far as their age, education and clothing style were concerned. The only difference among them was their ethnic background and weight. The result of the testing (N=51) was that both being Roma and obese significantly decrease the probability of being hired.
7

SMALLOER STATE - A REFORM FAILED? ASSESSMENT REPORT OF THE TRANSFORMATION OF THE ENVIRONMENTAL AUTHORITIES IN HUNGARY

80%
Javor B., Nemeth K.
Tarsadalomkutatas (Social Science Research)
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2007
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vol. 25
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issue 4
487-511
EN
The authors studied the performance of the Hungarian environmental authorities during its transformation period between 2003 and 2006. The effects of the changes and the parallel staff cuts were estimated through official data demands and interviews. The correspondence to the legal obligations in the publicity of information of public interest was also evaluated. According to our results, the Hungarian environmental institutions were underfinanced even before the reforms and needed considerable reinforcement. The structural transformation was unavoidable because of the EU's expectations and its conception could be successful. However, being unfinished, it resulted in an unclear structure of the authorities what made co-operation problematic for the official bodies. There is a lack of field knowledge and field presence of the authorities; its conditions were not ensured in the new system. Instead of being reinforced, staff cuts and a considerable reduction of financial resources were carried out at the authorities. As a result the level of their work decreased in the period studied, authorization became more and more permissive, controls and punitive sanctions got scarcer. Some areas (e.g. nature conservation) can represent their interest decreasingly in the new model. During the reforms there was no widespread monitoring and the ex post evaluation of the reforms by the government is totally missing. Also producing data for such an evaluation by the authorities could be problematic, because their reports are not made in a consistent structure and are incomparable. The same is the situation in the case of the publicity of the information of public interest, where correspondence to the legal obligations (e.g. Act on electronic publicity) is weak. Altogether, the authors propose the reinforcement of the financial and human resources, to clearly transfer all the authority functions to the new environmental authorities and to create a situation in the publicity of the information of public interest that meets the legal requirements.
8
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Globalizacja rynku finansowego wyzwaniem współczesnej rewizji finansowej

80%
Rydzak R.
Zarządzanie i Finanse
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2012
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vol. 1
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issue 1
7-17
EN
Financial statements constitute the main source of the environment’s know-how of entity’s property and financial status, as well as its financial results. The financial in-formation contained therein is a basis for market users’ economic decisions, concerning mainly the resources and assets invested in a profit-making company in hope for future gains. Participants of the global financial market demand that the information contained in financial statements should be global in its character, i.e. comprehensible for all its receivers, regardless of the country of their origin. Such global financial information is however burdened with some peculiar risks. Moreover, participants of the global financial market are divided by a number of differences of cultural, legal and social nature. The specifics of global information require use of diversified methods, techniques and procedures as far as the assessment of its credibility is concerned. Therefore, it seems crucial for the modern audit to come out with a set of unified standards commonly used by the statutory auditors.
9
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Zasadność wprowadzenia uproszczeń w rachunkowości i badaniu sprawozdań finansowych organizacji pożytku publicznego

80%
Zieniuk P.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
505-513
EN
Imposing on public benefit organizations the obligations to comply with the accounting regulations and to audit the financial statements was caused by the need to ensure the appropriateness of public spending. The fulfillment of the obligations imposed enables the public benefit organizations to confirm their credibility among potential donors, members, citizens and public administration. The article discusses current legal provisions regarding the obligations to comply with the accounting regulations and presents the arguments for and against the postulates raised by the non-governmental organizations in regard to the simplification of the obligations in question.
10
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Przyczyny nieskutecznego audytu zewnętrznego – studia przypadków amerykańskich

80%
Ambroziak M.
Zarządzanie i Finanse
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2012
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vol. 1
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issue 1
307-317
EN
This article discusses the case studies of audit failures – the real cases were those where the external audit was involved in falsifying financial statements. The purpose of this analysis was to determine the reasons for the low quality of audit, i.e. identifying the factors that significantly lower audit effectiveness. The analyzed cases, widely dis-cussed in the international mass media especially at the beginning of the present century – were selected from the economic practices of the United States. The study of the selected cases was conducted on the basis of the original documents (e.g. reports issued by relevant institutions, judicial decisions, statements of the relevant authorities), as well as secondary studies (e.g. scientific papers, press articles, books).
11
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Rola komitetów audytu w komunikacji finansowej: doświadczenia z sektora bankowego w Polsce

80%
Spiechowicz P., Słomka-Gołębiowska A.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 2
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issue 1
393-407
EN
The aim of the study is to analyze what was the role of audit committee in the financial communication based on the data gathered from banks listed on Warsaw Stock Exchange. The results show that audit committees in banks are not yet engaged in the process of financial communication. However, they oversee the process of preparation of financial statements, accounting methods, and management board’s assumptions provided that has financial expertise.
12
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Zachowanie niezależności przez biegłych rewidentów w warunkach rosnącej konkurencyjności rynku audytorskiego

80%
Lew G.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
315-322
EN
On the Polish market one can see the increasing competitiveness among the entities eligible for checking financial statements which results in the consolidation of these entities and lower prices for their services. In such a situation the expert auditors need to be independent. Higher requirements which they have to meet is not conducive to be independent. The aim of the article is to show the conditions which need to be fulfilled by expert auditors to keep independence and also the dangers which can disturb it.
13

Audyty jakości w procesie doskonalenia systemów zarządzania

70%
Michalak A.
Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
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2011
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issue 10
285-300
EN
Quality audits are important tools in order to improve the processes that are identified in organizations. The audits are definitely not to be identified with control. Identification of the benefits obtained both during and after the audits are the valuable sources of information in the business development. Those benefits could be turned into the tools in order to strengthen the business market position. The presented paper depicts the range of activities undertaken within the framework of quality system improvements. The role of the first, second and third hand audits in the improvement of the implemented management systems are also mentioned
14

The Role and Place of Audit in the System of State Financial Control

70%
Yelnikova Y. V.
Mekhanizm Rehuluvannya Economiky
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2017
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vol. 1(75)
84-92
EN
In the article, the essence and the basic approaches of domestic and foreign scientists in the definition of «state financial audit» are revealed analyzed and analyzed. On the basis of the study the author's definition of the term was formulated. Also the basic elements of the state financial audit (subject, object, functions, principles, etc.) are considered. The author highlights audit as a particular form of independent financial control and its importance for the control system. The author also analyzed the functioning of a modern system of efficiency audit in Ukraine and singled out the main problems of its functioning. In the study of the implementation of audit into the state financial control system its important role in the state building was defined, but at the same time it was stressed that this implementation is moving too slowly today. The analysis of the theoretical and practical problems of audit implementation demonstrated that the deceleration of this process is associated with a number of reasons that boil down to the core – uncertainty about the theoretical foundations of the audit and its role and place in the state financial control. The study made it possible to identify the main directions of improvement of the system of state financial audit.
15
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Mozliwosci wykorzystania zasobow systemu informatycznego rachunkowosci w pracy audytora

70%
Kowalska M., Skwarnik M.
Informatyka Ekonomiczna
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2011
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issue 19
113-123
EN
Audit performed by a chartered financial auditor is an important element of information accounting reporting process executed in mid and large cap. Due to the complexity and high risk of damage the mentioned element should be supported by the right set of IT tools. The authors of the paper try to concentrate on Information Accounting System func-tionalities (e.g. available business processes, tools, dedicated procedures) that are performed in audit works.
16

Postkrizisnye aktual'nye voprosy razvitiya audita v Armenii

61%
Mnatsakanyan H. G.
Mekhanizm Rehuluvannya Economiky
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2011
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vol. 3 (53)
126-131
EN
In this article were presented some of the post crisis modern problems of audit development in the world and especially in the Republic of Armenia, discussed main issues of development of audit quality and oversight systems and mentioned advantages of adoption of international standards on auditing, professional education and auditors’ code of conduct.
17
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Changes in alcohol consumption among medical students during the COVID-19 pandemic – results from POLLEK study

61%
Gajda M., Szemik S., Kowalska M.
International Journal of Occupational Medicine and Environmental Health
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2023
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vol. 36
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issue 3
406-416
EN
Objectives Social distancing and remote learning as one of the ways to fight against COVID-19 pandemic have affected universities and changed the lifestyle of many students. Psychoactive substances use was one of the way to deal with the anxiety caused by these new settings. Studies published so far have not provided a clear answer on whether COVID-19 leads to changes in the structure of alcohol consumption among medical students. The presented study attempted to answer this question based on the data available from the POLLEK study. Material and Methods The study group included 3 separate groups of medical students (recruited in the following academic years: 2019/2020, 2020/2021, and 2021/2022) with a total number of 899 students. To assess the characteristics of alcohol consumption the authors used a Polish version of the Alcohol Use Disorder Identification Test (AUDIT). Results Students surveyed during the lockdown lived in the family home much more often, reported good health, and declared consumption of a smaller number of alcoholic beverages. Their AUDIT scores were statistically significantly (p = 0.04) lower compared to the group surveyed before the pandemic (5 vs. 6, respectively). There were no significant differences in the AUDIT results between other study periods. Conclusions Lockdown due to COVID-19 pandemic might be associated with a decrease in alcohol intake among medical students. This may be due to a different place of residence of students, a family home rather than a dormitory. However, the debate on this topic seems to be still open.
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