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  1. 1 Kontrola Państwowa

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  1. 1 Gados A.

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Interpretacja terminu kontrola w uchwale Kolegium NIK – rozstrzygnięcie zastrzeżeń kontrolowanego

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Gados A.
Kontrola Państwowa
|
2018
|
vol. 63
|
issue 2 (379)
8-16
EN
The article is a commentary on the resolution of the Council of the Supreme Audit Office of December 2017 related to, among others, the issue of the interpretation of the notion of “control” in the European Union’s legal acts. The notion in the Polish legal system reflects two linguistic traditions: French and British. In the case of the meaning that refers to the legal order of the Anglo-Saxon countries, so as to differentiate it from auditing understood in a traditional manner, the other element is added, related to management. More and more frequently, though, especially as a result of the impact of the EU regulations, other notions appear that refer to the category of control, such as monitoring, evaluation, auditing, notification or certification. That is why the interpretation of the control function is nowadays more difficult and more complex
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