Interpretacja terminu kontrola w uchwale Kolegium NIK – rozstrzygnięcie zastrzeżeń kontrolowanego

• Authors: Gados Agata

Title variants

EN

Interpretation of the Notion “Control” in the Opinion of the Council of NIK – Response to Auditee’s Reservations

• Languages of publication: PL

Abstracts

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

Keywords

EN

notion of control; resolution of the Council of NIK; legal system; scope of meaning; Polish language version

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2018
• Volume: 63
• Issue: 2 (379)
• Pages: 8-16

Dates

published

2018-04

Contributors

author

Gados Agata

• Uniwersytet Rzeszowski
• Okręgowa Rada Adwokacja

References

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• Tannenbaum A.S.1962. Control in organizations: individual adjustment and organizational performance, Administrative science quarterly 7(2) : 239
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• Ura E. 2012. Prawo administracyjne, Warszawa
• Dębowska-Sołtyk M. 2010. „Kontrola zarządcza w jednostkach samorządu terytorialnego – cel i zadania systemu”, Finanse Komunalne 7 : 87

Identifiers

ISSN

0452-5027