Kontrola wewnętrzna w ujęciu sensu stricto w systemie kontroli - Poprawa funkcjonowania ARiMR

• Authors: Paulina Bieś-Srokosz

Title variants

EN

Internal Control Sensu Stricto – Improvement of the Functioning of ARiMR

• Languages of publication: PL

Abstracts

EN

The internal control system is composed of three elements: internal audit, management control, and internal control sensu stricto. The article presents the characteristics of the last element, which is present in the Agency for Restructuring and Modernisation of Agriculture (ARiMR) in the form of extensively complex institutional internal control. It is composed of the following components: the internal control and internal audit system of organisational entities and units of the ARiMR; the system of delegated tasks; the system of direct control whose task is to assess the regularity of the projects implementation by beneficiaries of assistance and direct support programmes; the system of external control and external audit of the ARiMR entities and units; the system of control of entities that cooperate with the ARiMR. This broad scope is related, first of all, to the extensive catalogue of the ARiMR activities and their legal nature.

Keywords

EN

AUDIT; ORGANIZATIONAL ENTITIES; PROJECT IMPLEMENTATION

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2013
• Volume: 58
• Issue: 2 (349)
• Pages: 31-38

Dates

published

2013-04

Contributors

author

Paulina Bieś-Srokosz

• Akademia im. Jana Długosza w Częstochowie

References

• Jagielski J. 2003. „Audyt wewnętrzny – miejsce w systemie kontroli i organizacja”. Kontrola Państwowa. 3: 16.
• Jagielski J. 2007. Kontrola administracji publicznej, wyd. 2. Warszawa:28-29.
• Jędrzejewski S. 1995.[w:] Jędrzejewski S., H. Nowicki (red.): Kontrola administracji publicznej. Kontrola a nadzór. Struktura systemu, instytucje. Toruń :19.

Identifiers

ISSN

0452-5027