Results found: 2

Search results

Search:
in the keywords: audit model

Sort By:

Limit search:

Model kontroli działania organów administracji publicznej – wypracowanie coraz lepszych wzorców kontroli

100%

Humel-Maciewiczak M., Nowak-Far A.

Kontrola Państwowa

2015

vol. 60

issue 5 (364)

39-56

Appropriate developing of an audit model is necessary to properly design modes and directions of changes in the auditees’ activities. An appropriately constructed model legitimizes both audit scope and audit proceedings; it provides the stakeholders with important information on the standards of the proper functioning of the public administration. Generally speaking, its individual models are always there; this permits for an interactive use of audit criteria, which systemically strengthens their understanding and application.

Model kontroli wykonania zadań w dziedzinie obronności - badanie zdolności operacyjnej Sił Zbrojnych RP

63%

Pawella M.

Kontrola Państwowa

2023

vol. 68

issue 4 (411)

18-34

The objective of the article is to present the performance audit model concerning the examination of specific elements of operational capacity. The documents referred to include the Programme for Development of the Polish Armed Forces, related plans and operational programmes. The approach suggested in the article aims to ensure a comprehensive examination of projects implemented in the defence sector related to preparing the Polish Armed Forces for performance. Currently, they have to do more tasks and, simultaneously, make an effort to reach the desired operational capacity and to maintain that already available. In accordance with the assumptions of the Ministry of Defence, over the next years the number of soldiers is to increase to 300,000. At the same time, the expenditure on financing defence related needs is to reach 3 percent of the gross domestic product this year (as compared to 2.2 percent in 2022), and it is to stay at this level in the future. Apart from the budgetary expenditure, the Defence Ministry has extended its financial capacity by establishing the Fund for Armed Forces Support (Polish: Fundusz Wsparcia Sił Zbrojnych) to be operated by the National Economy Bank (Polish: Bank Gospodarstwa Krajowego, BGK). In accordance with its objectives, the Fund will be financed with, among others, state treasury securities, bonds issued by BGK and secured by the State Treasury, and payments from the profits of the National Bank of Poland (Polish: Narodowy Bank Polski, NBP). Within the Fund for Armed Forces Support, the Ministry of National Defence is planning to spend additional PLN 69 billion on technical modernisation of the Polish Armed Forces only in the years 2022–2023. Considering the above key assumptions of the Ministry, and the challenges that the Polish Armed Forces are facing, is seems necessary for the Supreme Audit Office to look for optimal tools to apply in its audits of the defence sector, so as to guarantee the effectiveness and efficiency of NIK as an active participant in the process of state improvement.

Celem opracowania jest przedstawienie modelu kontroli wykonania zadań, który polega na badaniu poszczególnych elementów zdolności operacyjnej. Dokumentami stanowiącymi punkt odniesienia w procesie kontrolnym są Program rozwoju Sił Zbrojnych RP, plany pochodne oraz programy operacyjne. Proponowane podejście ma zapewnić kompleksowe badanie projektów realizowanych przez polską armię w dziedzinie obronności.

Refine search results

2 Kontrola Państwowa

1 2023

1 2015

1 Humel-Maciewiczak M.

1 Nowak-Far A.

1 Pawella M.

Search results

Model kontroli działania organów administracji publicznej – wypracowanie coraz lepszych wzorców kontroli

Model kontroli wykonania zadań w dziedzinie obronności - badanie zdolności operacyjnej Sił Zbrojnych RP