Zmiana art. 76 ustawy o Najwyższej Izbie Kontroli – okresowe oceny kwalifikacyjne mianowanych kontrolerów

• Authors: Tomasz Lubański

Title variants

EN

Amendments to Article 76 of the Act on the Supreme Audit Office – Periodic Qualifying Evaluation of Nominated Auditors

• Languages of publication: PL

Abstracts

EN

Amendments to Article 76 of the Act on the Supreme Audit Office – Periodic Qualifying Evaluation of Nominated Auditors The Act of 22nd January 2010, amending the Act on the Supreme Audit Office, limited the right of nominated auditors of the Supreme Audit Office to appeal against periodic qualifying evaluation. The article attempts to contribute to the discussion on the role of periodic qualifying evaluation of nominated auditors of the Supreme Audit Office, after the amendments to the Act. The author of the article tries to answer the question on whether, in the light of the present legal regulations, qualifying evaluation can have another role apart from nominated auditors’ preparedness to continue work at NIK, what should be the scale of evaluation, whether efforts made in the evaluation process and the engagement of several persons is indeed beneficial to NIK and has an impact on the professional development of employees, or whether it is just a mere implementation of an unwanted legal obligation.

Keywords

EN

Qualifying Evaluation of Nominated Auditors; Article 76 of the Act on the Supreme Audit Office

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2015
• Volume: 60
• Issue: 1 (360)
• Pages: 184-192

Dates

published

2015-02

Contributors

author

Tomasz Lubański

• Najwyższa Izba Kontroli

Identifiers

ISSN

0452-5027