Kontrola i nadzór na podstawie ryzyka. Podejścia stosowane w nadzorze i kontroli

• Authors: Mariusz Maciejewski

Title variants

EN

Risk-Based Audit and Supervision. The Approach Used in the Supervision of the Financial Market and State Auditing

• Languages of publication: PL

Abstracts

EN

The method of risk-based supervision, developed by the American banking supervision, is in its nature a universal method that can be successfully applied in other areas. Due to vast global experience in the field and the advancement of this method, it is worth observing the application of the approach to the financial market and considering other areas in which it can potentially be applied, and to what extent and in what way it can be transferred. Even more so, since recently a project appeared to make certain public organs obliged to apply this approach, which has met with serious objections on the part of several audit bodies. For a few years, the Supreme Audit Office of Poland has been also directing towards performing its duties on the basis of risk analysis, which is clearly visible in its audit plans and in NIK’s publications.

Keywords

EN

risk based supervision; risk based audit; risk analysis; effectiveness; public administration audit

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2016
• Volume: 61
• Issue: 6 (371)
• Pages: 21-37

Dates

published

2016-12

Contributors

author

Mariusz Maciejewski

• Polska Akademia Nauk

References

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Identifiers

ISSN

0452-5027