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 Rybczyński M.

Years help

  1. 1 2017

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  post audit statement
help Sort By:

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

Osoba odpowiedzialna a sprawca – akty prawne dotyczące NIK wobec wybranych uregulowań innych ustaw

100%
Rybczyński M.
Kontrola Państwowa
|
2017
|
vol. 62
|
issue 2 (373)
18-31
EN
In the current Act on NIK, a definition of “a person responsible” cannot be found, nor can be that of “perpetrator – a person who committed an irregularity”, although the legislator has used the former term in several articles of the act without, however, explaining it, and without solving the problem. For example, a post audit statement should indicate persons responsible for irregularities, and the scope and consequences of those irregularities, on the basis of the material gathered in the audit file. This is probably the most significant provision of the Act on NIK, related to the issue discussed in this study. The author, referring to linguistic, systemic and usefulness-related interpretation of the provisions regulating the activity of NIK, as well as post-audit statements, attempts to answer these doubts.
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.