Okresowa ocena kwalifikacyjna mianowanego kontrolera NIK – egzekwowanie jakości świadczonej pracy

• Authors: Elżbieta Jarzęcka-Siwik

Title variants

EN

Periodic Qualifying Evaluation of Nominated NIK Auditors – Executing the Quality of Work

• Languages of publication: PL

Abstracts

EN

The objective of the qualifying evaluation is to confirm whether nominated auditors are still appropriate for doing their job. The evaluation also provides important information for auditors on how their supervisors perceive the way they perform their duties, and guides them on what should be improved, and on how to achieve a better quality of their work. However, there is no close connection between the qualifying evaluation and auditors’ career. The law only regulates the consequences in the case of two negative evaluation results in a row. A positive evaluation, even the best possible, does not guarantee any concrete benefits. It does not imply, though, that it has no influence on promotion, remuneration, or the volume of financial rewards granted.

Keywords

EN

Evaluation of Nominated NIK Auditors; quality of work; negative evaluation

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2015
• Volume: 60
• Issue: 1 (360)
• Pages: 48-63

Dates

published

2015-02

Contributors

author

Elżbieta Jarzęcka-Siwik

• Najwyzsza Izba Kontroli

Identifiers

ISSN

0452-5027