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Audyt wewnetrzny w jednostkach samorzadu terytorialnego w Polsce. Podejscie teoretyczne i empiryczne

100%
Cwielag K.
Nauki o Finansach
|
2011
|
issue 6
11-32
EN
In the article there has been described an instrument of the internal audit, premise for its introduction, its purpose, the scope and place in the sector of the public finance, with special consideration for the requirements and procedure of the internal audit execution in the self-government entities in Poland. On the basis of conducted examinations, there were made some analysis of the internal audit operation in the self-government sector, with its most important elements taken into account. Based on the findings, a number of final conclusions have been formulated.
2

Outsourcing audytu wewnetrznego

100%
Golebiowski G.
Contemporary Economics
|
2010
|
issue 2(14)
175-183
EN
The article explores an issue of the internal audit outsourcing. It indicates the differences between internal audit, outsourcing and cosourcing of this service as well as their advantages and disadvantages. Drawing from the research on internal audit outsourcing the recent market trends were identified as well as motivations for choosing different forms of internal auditing.
3

Audyt wewnetrzny narzedziem zwalczania naduzyc. Analiza przypadku sprzeniewierzenia aktywów firmy

100%
Falkowski M.
Contemporary Economics
|
2010
|
issue 4(16)
213-230
EN
The paper deals with the problem of economic fraud and the role of Internal Audit as a tool for preventing it. As the economic downturn intensifies, the possibility of disputes and other difficulties arises more frequently. More often employees and contracting parties try to shift their own losses on to other economic entities. When internal rules are broken or either are not established, organizations are exposed to risks and problems that they are often not used to dealing with. As the analyzed case study showed threats of an economic fraud can come also from inside the company. Embezzlement concerning expense reimbursement is one of the most 'popular' ways to steal money from inside the company. To prevent such situations from happening Internal Audit Unit has to perform assurance and consulting actions to deter this particular and any other type of fraud. When the actual fraud occurs an important element, is the properly divide roles between an internal auditor and the forensic specialist who is adequately prepared to lead the investigation, find evidence, and bring fraudsters to justice.
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