System zapewnienia jakości procesu kontrolnego w Najwyższej Izbie Kontroli

• Authors: Krzysztof Kwiatkowski

Title variants

EN

Audit Quality Assurance System at the Supreme Audit Office

• Languages of publication: PL

Abstracts

EN

The article describes the audit process quality assurance system that has been introduced at the Supreme Audit Office. The basic features of the system are hierarchy and responsibility. Control mechanisms have been built in at every level of the management and in every audit process which allows for achieving high quality audit products. Moreover, quantity requirements have been defined for the outcomes (audit programmes, post-audit statements, pronouncements on audit results). The underlying principle is that the persons at the higher level are responsible for both, performance of their own tasks, and for the end product achieved by the person at the lower level in the hierarchy.

Keywords

EN

Supreme Audit Office; Quality Assurance System; Audit

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2015
• Volume: 60
• Issue: 3 (362)
• Pages: 8-23

Dates

published

2015-06

Contributors

author

Krzysztof Kwiatkowski

• Najwyzsza Izba Kontroli

Identifiers

ISSN

0452-5027