Search results

1

Audit quality interpretation and one of the possible measurement models

100%

Szirmai A. M., Siklósi Á., Török M. Z.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2018

|

issue 515

166-176

EN

As a key issue, we deal with the relationship between audit quality and business. The economic crisis and the increased audit threshold have reduced the scope of firms obligated to audit. From the available data, it can be seen that although the number of firms fall under statutory audit decreased, the number of audit companies declined only marginally, resulting in a strong price competition, which led to the issue of audit quality coming to the fore. Based on the results of the systematic research carried out, an audit quality interpretation and measurement model can be established. The model examines the audit quality in five themes and three dimensions, which provides a full measure of quality. The five themes allow us to interpret six types of service quality gap. Using this model we can identify areas in need of improvement, helping to provide a more efficient and effective audit and, consequently, a higher customer satisfaction.

2

Instrumental role of audit in the area of stock management in the cement industry company

80%

Łęgowik-Świącik S., Łęgowik-Małolepsza M., Kowalska S.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

|

2018

|

issue 515

52-64

EN

In the paper, there is discussed the problem of the use of audit in the company, indicating its impact on the efficiency of intermediate product inventory management. The first part of the paper emphasizes the definitions and identification of internal audit in the company. The second part of the paper is the response to the research question. The objective of the paper is to learn and assess the possibilities of using audit for inventory management in the cement industry company in Poland. The conclusions of the research suggest that the implementation of audit determines the efficiency of intermediate product inventory management in the surveyed cement industry company. Research methods applied to accomplish the objective are literature studies and case study.

3

Communication audit and knowledge management audit as kinds of internal audits in the management of intangible assets of an organization

80%

Winkler R.

Nauki o Zarządzaniu

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2018

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issue vol. 23 no. 2

41-47

EN

Along with the development of the Internet and information technologies, broadening of the scope of intellectual property rights and occurrence of the intellectual leverage effect with regard to the use of knowledge in preparing innovative products and services, it is possible to observe a growth in the importance of intangible assets in building strategic advantage of business entities. Important is that effective organisation management requires skilful use of information reflecting functioning of all subsystems of a given institution, including the functional systems (such as communication system and knowledge management system classified as intangible assets). Such knowledge is provided by an internal audit being a tool including independent and objective analysis of efficacy and efficiency of processes, which is used first of all to facilitate these processes. The purpose of this study is thus to present the possibility of using the audit in business practice of intangible assets management with regard to communication system and knowledge management system.

4

Etyka w pracy audytora wewnętrznego

80%

Krawczyk M., Sekuła P.

Annales. Etyka w Życiu Gospodarczym

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2008

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vol. 11

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issue 2

113-120

EN

Internal audit provides an independent and objective opinion to the Board on risk management, control and governance, by measuring and evaluating their effectiveness in achieving an organisation’s agreed objectives. It also provides an independent and objective consultancy service to help line management improve the organisation’s processes. Internal auditors should respect in their work some ethical rules, especially these included in the Code of Ethics formed by the IIA. This code is intended to clarify the standard of conduct expected from all members of the internal audit unit. The main four principles that should be observed are as follows: integrity, objectivity, competency and confidentiality Being ethical in internal audit is necessary in order to win the trust of the environment in which auditors work. However, declaring one’s readiness to respect the Code of Ethics is not enough. Much more important is to implement and comply with given rules in carrying out audit duties.

5

Przeciwdziałanie przemocy w rodzinie – zadania administracji publicznej i formy pomocy

80%

Miłoń M.

Kontrola Państwowa

|

2014

|

vol. 59

|

issue 1(354)

96-108

EN

The Supreme Audit Office has carried out an audit aimed at evaluating the effectiveness of the public administration’s obligations set out in the law on preventing violence in families, and the treatment of victims of violence and those who use it. The audit comprised 37 entities, including 14 welfare centres, 14 local police headquarters, four local family assistance centres and five regional welfare centres. The findings of the audit revealed serious discrepancies between the planned objectives of the amended regulations, in force since 1 August 2010, and their functioning in practice. The amendments introduced have seriously deteriorated the situation of those experiencing domestic violence, and they have also led to a significant drop of disclosed violence cases.

6

Narodowy program zwalczania chorób nowotworowych – realizacja planów, sukces czy porażka?

80%

Wasilewski P.

Kontrola Państwowa

|

2014

|

vol. 59

|

issue 6 (359)

73-86

EN

The National Programme for Combating Cancer for the years 2006−2015 (NPZChN) has been implemented by the Minister of Health on the basis of Article 4 of the Act of 1st July 2005 on adopting the multiannual NPZChN programme. The objectives of the programme that have been set in the Act, have not been achieved so far. NIK has for a long time called for considering some new methods that would allow for increasing the number of women participating in cancer screening, and that would provide immediate access to treatment. The indicators for early cancer detection and effectiveness of treatment are still much lower than the European averages. The Minister of Health did not provide conditions for effective achieving of the programme objectives, he did not have sufficient information on the activities of various entities that deal with cancer prevention and treatment, and he did not create an effective system for cooperation and data exchange among these entities. The effectiveness of preventive tests was low due to the low turnout of women for smear tests and mammographic tests.

7

Propozycje zmian w systemie kontroli środków polityki spójności - fundusze UE – perspektywa 2021–2027

80%

Kotkowski D.

Kontrola Państwowa

|

2019

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vol. 64

|

issue 4 (387)

27-37

PL

In his article, the author discusses the main proposals for changes in the audit of the European Union’s Cohesion Policy funds for the years 2021–2027, presented by the European Commission together with the legislative package for the EU’s future budgetary perspective. The article presents an analysis of their impact on the Member States, especially Poland. The directions for transformation of the activities of the Polish audit institutions have been outlined, related to compliance with the law on such funds spending.

8

Zadania pracodawcy w odniesieniu do pracowników - polityka kadrowa jednostek samorządu terytorialnego

80%

Humel-Maciewiczak M.

Kontrola Państwowa

|

2014

|

vol. 59

|

issue 1(354)

84-95

EN

In 2012, the Supreme Audit Office conducted a comprehensive audit of the implementation of the provisions of the law on self-governmental employees. The audit examined performance of local governors (e.g. mayors) related to this law with regard to, among others, the functioning of the position of a secretary in offices of local self-government units and defining the tasks and competence of persons involved in human resources management; the procedures related to the termination of employment relationship with other employees of offices employed on the basis of an employment contract and appointment; the rules of organisation of preparatory service; periodical assessment of employees; the rules of objectivity and impartiality of employees; the rules of remuneration. The article presents the detailed findings of the audit that was conducted in eight regions: dolnośląskie, kujawsko-pomorskie, lubelskie, łódzkie, małopolskie, mazowieckie, śląskie and wielkopolskie – in 45 local self-governmental units.

9

Siedem lat wdrażania budżetu zadaniowego – refleksje i prognozy

70%

Misiąg W.

Studia BAS

|

2013

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issue 1(33)

85-102

EN

The article presents a multi-faceted evaluation of the design and implementation of performance-based budget in Poland. In the beginning the author introduces the rationale behind the performance budgeting. Next, the methodology applied to performance-based budgeting is covered (various tasks, measures, indicators). In the final section the author introduces the results of the audit conducted by the Polish Supreme Audit Office in the Ministry of Finance and selected government units at the turn of 2011 and 2012.

10

Projekt stanowiska Sejmu w sprawie o sygn. akt K 14/13

70%

Kaleta K.

Zeszyty Prawnicze BAS

|

2014

|

issue 2(42)

263-283

EN

In this draft position the author claims that Article 284 para. 2 of the Act on Public Finances imposes a disproportionate limitation on the constitutional right to public information and leads to violation of the essence of the right to information, and that the procedure for limiting access to the information provided in the contested provision does not comply with the requirement of proportionality, because is not able to improve the reliability and efficiency of the internal audit. He points out that the provision in question is incompatible with the appropriate provisions of the Constitution, as the documents produced by the internal auditor, as referred to in the examined article of the Act on Public Finances, do not form public information.

11

Institutionalizing Corporate Governance Reforms in Poland: External Auditors’ Perspective

70%

Dobija D.

Central European Management Journal

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2019

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vol. 27(3)

28-54

EN

Purpose: The paper examines auditors’ experiences with corporate governance (CG) in general and audit committees (ACs) in particular in the setting of a Polish two-tier board system and a capital market characterized by high ownership concentration, which therefore extends the research on CG practices of an economy beyond the well-researched Anglo-American model. Methodology: This study adopts a qualitative research approach by using interview data from fifteen interviews with auditors working with large publicly-listed companies in Poland to examine the relationships among auditors, Audit Committees, and CG. Findings: The auditors indicate that the CG environment has changed. However, the institution alization of an AC in Poland generally is the subject of coercive isomorphic pressures, which lead to its decoupling and transition toward a ritualistic role. Moreover, auditors report only some reliance on CG information in the planning phase and none in the field-testing or review phases. Originality: The findings differ from those of prior studies conducted predominantly in the USA and the UK, in which auditors reported far greater reliance on CG in all phases of the audit process. The two possible reasons for this difference in findings could be the different development stages between capital markets and different CG systems.

12

USE OF SELECTED INSTRUMENTS OF MANAGEMENT FOR THE IMPROVEMENT OF ECONOMIC SECURITY IN NATIONAL ENERGY SECTOR -RESEARCH REPORT

70%

Dworzecki J., Bąk B.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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2016

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issue 3

195-228

XX

The paper discusses the issues of functioning of management and supervisory boards and the use of audit tools in companies from Polish energy sector. The text provides a summary of survey on functioning of supervisory boards and how they apply audit results in their supervisory and counselling activities.

13

Controlling as a tool for SME management with an emphasis on innovations in the context of Industry 4.0

70%

Pisar P., Bilkova D.

Equilibrium. Quarterly Journal of Economics and Economic Policy

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2019

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vol. 14

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issue 4

763-785

EN

Research background: Small and medium-sized businesses are significant economic power and employer in the European Union. The modern globalized world, new technologies, and advanced connectivity bring SMEs a wide range of opportunities, but also threats. Increasing the stability and competitiveness of SMEs is one of the main goals of national governments and the EU. The research is based on personal research in SMEs, its experiences and backward testing of reached results. Purpose of the article: The aim of the paper is to analyze the possibilities the potential of using controlling as a managing tool of SMEs for increased competitiveness in the context of Industry 4.0 with an emphasis on innovations. Methods: The study is based on a detailed analysis of 341 SMEs from the Czech Republic obtained in the years 2017?2019. The data were analyzed using statistical methods such Pearson correlation, stepwise regression for the purpose of determining the relationship between the controlling management system of a company, its innovation potential, level of process maturity, number of employees, internal audit, financial stability and strategic plan. Statistical analysis confirmed the close relationship of the analyzed variables and backwards experimental testing of the statistical analysis conclusions defined critical factors in the area of people in an organization, usage of advanced information systems and Industry 4.0 technologies implementation. Findings & Value added: Those important areas were determined as essential for the successful development of SMEs, as well as the most significant threats in the Industry 4.0 environment. The information obtained is useful in practice and can be applied to a more in-depth analysis of the issues. The research findings are showing possible opportunities and treads for SMEs long term stability and development as well as ways to increase enterprise performance based on controlling management system.

14

THE INTERACTION BETWEEN THE MARKETING COMMUNICATIONS AUDIT AND VISITORS IN MUSEUM FACILITIES

70%

LUKÁČ M., KUPEC V., PÍSAŘ P., ŠTARCHOŇ P.

Communication Today

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2021

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vol. 12

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issue 1

80 - 95

EN

Museum facilities are part of an economic environment that is continually developing and subject to hypercompetitive conflicts. Museums must therefore apply adequate modern marketing tools, including marketing communications, which not only have informative and promotional functions, but at the same time enable the management of museum profitability and numbers of visitors to museums. Marketing communications for these institutions therefore represent a critical aspect of museum management. The purpose of this research study is to evaluate the levels of marketing communications to museum visitors for the purpose of acquiring feedback for museum management. At the same time, it is also possible to apply modern auditing techniques to governance and marketing communications management. This is a task undertaken by this research inquiry through experimental CASI interviews on a sample of 2,020 museum visitors over a period of four consecutive years and subsequent analyses using R statistical software. The recorded data shows a strong correlation between marketing communications and museum attendance. Based on this data, it has been possible to interactively formulate audit recommendations and a model for a marketing communications optimisation audit approach that can enable museum management to manage their marketing communications innovatively. At the same time, the results have also expanded interdisciplinary knowledge of marketing and management.

15

Kontrola podmiotów leczniczych - wybrane zagadnienia prawne

70%

Lipowski P.

|

2018

|

vol. 63

|

issue 6 (383)

32-45

EN

The article presents the issues related to auditing of medical entities, on the basis of the provisions of the Act of 15th April 2011 on medical activities, and the Act of 27th August 2004 on healthcare services financed from public funds. The discussion on the provisions has been accompanied with the author’s commentary, which focuses on the conditions for audit proceedings in such entities.

16

Pozycja prawna Prezesa Urzędu Ochrony Danych Osobowych – ustrój i kompetencje polskiego organu nadzoru

70%

Szustakiewicz P.

|

2018

|

vol. 63

|

issue 6 (383)

8-18

EN

The General Data Protection Regulation (RODO), which replaced Directive 95/46/EC on the protection of personal data adopted over twenty years ago, has strengthened the position of the national body supervising personal data protection. The supervision body should now be completely independent of the government administration and have appropriate resources to effectively implement the provisions of RODO. The competence of the Polish supervision body are set forth in the Act of 10th May 2018 on the protection of personal data. In place of the General Inspector for Personal Data Protection (GIODO) a new body has been appointed – the President of the Personal Data Protection Office (PUODO). The Act also presents in detail the principles and course of control proceedings of PUODO, including, in the first place, the rights and duties of the entity subject to control.

17

Działania kontrolne Zakładu Ubezpieczeń Społecznych – rola ZUS w systemie kontroli

70%

Pogonowski M.

Kontrola Państwowa

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2015

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vol. 60

|

issue 4 (363)

54-64

EN

One of the most important tasks of the Social Insurance Institution (ZUS) is its mandate and obligations in the field of auditing. First of all, the ZUS verifies whether contributions are paid, and whether obligations related to social insurance are complied with. Furthermore, the ZUS carries out audits of the judicature on temporary inability to work with regard to the regularity of medical certificates and sick leaves, and formal control of medical certificates. Findings of such audits are the basis for decisions that impose on the auditees certain obligations or force them to concrete behaviours.

18

Międzynarodowe standardy praktyki zawodowej audytu wewnętrznego – uwagi o ich wdrażaniu w jednostkach samorządu terytorialnego

61%

Walenia A.

Acta Universitatis Lodziensis. Folia Oeconomica

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2021

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vol. 4

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issue 355

72-87

EN

The aim of the article is an attempt to assess the International Standards for the Professional Practice of Internal Auditing in the process of organisation and audit activities in the entities from the public finance sector. The analysis was conducted based on a selected group of standards that are particularly significant in the process of efficiency and effectiveness of audit activities due to the limited text of this article. The introduced Standards define the framework rules of performing and promoting a broad scope of internal audit services adding value to an organisation. Moreover, the purpose of the Standards is to create the basis for the assessment of internal audit activities, thence the facilitation of the processes and operating activities of an organisation. Internal audit is one of the key elements necessary for the proper management of an organisation, including a public finance sector unit. In line with the definition of The Institute of Internal Auditors (IIA), internal auditing is an independent, consulting and verifying activity designed to improve organization’s operations and to add value to it. Internal audit supports an organisation in achieving its goals through a systematic and methodical approach to the assessment and improvement of the processes of risk and organisation management as well as control.

PL

Celem artykułu jest ocena stosowania Międzynarodowych standardów praktyki zawodowej audytu wewnętrznego w procesie organizacji i czynnościach audytowych w jednostkach sektora finansów publicznych. Analizę przeprowadzono na podstawie wybranej grupy standardów, szczególnie istotnych w procesie sprawności i efektywności czynności audytowych. Wprowadzone standardy wyznaczają ramowe zasady wykonywania i upowszechniania szerokiego zakresu usług audytu wewnętrznego, przysparzających organizacji wartości dodanej. Ponadto celem standardów jest stworzenie podstaw do oceny działalności audytu wewnętrznego, a tym samym przyczynienie się do usprawniania procesów i działalności operacyjnej organizacji. Audyt wewnętrzny jest jednym z kluczowych elementów niezbędnych do właściwego zarządzania organizacją, w tym jednostką sektora finansów publicznych. Według definicji The Institute of Internal Auditors (IIA) audyt wewnętrzny jest niezależną działalnością doradczą i weryfikującą, której celem jest usprawnienie operacyjne organizacji i wniesienie do niej wartości dodanej. Audyt wewnętrzny wspomaga organizację w osiąganiu jej celów poprzez systematyczne i metodyczne podejście do oceny i doskonalenia procesów zarządzania ryzykiem i organizacją oraz kontroli.

19

Artificial Intelligence in Audit

61%

Karmańska A.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2022

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vol. 66

|

issue 4

87-99

PL

Celem artykułu jest wskazanie korzyści płynących z zastosowania sztucznej inteligencji (AI) w badaniu sprawozdań finansowych. Posłużono się kwestionariuszem ankiety. Próbą badawczą objęto 206 praktyków i studentów audytu i rachunkowości. Zastosowano analizę czynnikową metodą głównych składowych z rotacją Promax. Wyniki wskazują, że w opinii respondentów zastosowanie sztucznej inteligencji zwiększa efektywność audytu. Sztuczna inteligencja usprawnia komunikację i obsługę klienta. Ponadto AI może zautomatyzować czasochłonne i rutynowe zadania. Powyższe trzy czynniki odpowiadają za 62,223% wariancji. Wyniki badania wskazują na korzyści płynące z implementacji sztucznej inteligencji w audycie i mogą wspierać menedżerów we wdrażaniu nowych technologii w ich organizacjach. Ograniczeniem badawczym jest fakt, że badanie koncentruje się na respondentach jedynie z Polski.

EN

The main objective of this paper is to identify the benefits of applying the Artificial Intelligence (AI) in the audit sector. The study employed a questionnaire for a research sample including 206 auditing and accounting practitioners and students. Data were collected via an online survey. A principal axis factor analysis with the Promax rotation was conducted to assess the underlying structure for the points of the questionnaire. The research outcomes indicate that, in the opinion of the respondents, AI adoption increases audit efficiency, and enhances client communication and service. Finally, AI can also automate time-consuming and routine tasks. The three indicated factors account for 62.223% variance. The findings reveal the advantages of AI adoption and could support managers in deploying new technology in their organizations. The research limitation concerns the fact that this study focused only on respondents from Poland.

20

Polityka rachunkowości w praktyce jednostek gospodarczych w kontekście jej oceny przez biegłych rewidentów

61%

Świetla K., Zieniuk P.

Zeszyty Teoretyczne Rachunkowości

|

2017

|

issue 92(148)

191-205

PL

Ramowy charakter regulacji prawa bilansowego umożliwia jednostkom gospodarczym świadome prowadzenie polityki rachunkowości, które pozwala na kreowanie obrazu przedsiębiorstwa, a tym samym na realizację jego celów i założeń gospodarczych. W artykule, na podstawie analizy literatury przedmiotu i aktów prawnych przedstawiono współczesne problemy związane z tworzeniem polityki rachunkowości i jej dostosowywaniem do indywidualnych potrzeb jednostek gospodarczych. Zaprezentowano także wyniki badań ankietowych przeprowadzonych na grupie polskich biegłych rewidentów. W ich opinii jednostki gospodarcze częściej wykorzystują instrumenty polityki rachunkowości w celu świadomego i celowego kreowania obrazu przedsiębiorstwa, niż w rozmyślnym fałszowaniu sprawozdań finansowych. Autorzy zwracają uwagę na wzrost znaczenia zewnętrznych jednostek konsultingowych w tworzeniu i dostosowywaniu polityki rachunkowości do potrzeb jednostek. Przeprowadzone rozważania skłaniają także do zmiany postrzegania roli biegłego rewidenta w badaniu polityki rachunkowości. W opinii autorów, potwierdzonej wynikami badań, biegły rewident powinien nie tylko sprawdzać zgodność przyjętych rozwiązań z prawem bilansowym, ale też oceniać ich celowość i zasadność w konkretnej sytuacji danej jednostki.

EN

The regulatory nature of the accounting law enables business entities to be aware of the accounting policies that allow them to create an image of an enterprise, and thus to achieve its objectives and economic assumptions. In the article, on the basis of analysis of relevant literature and legal acts, contemporary problems connected with the creation of accounting policy and its adaptation to the specific needs of individual entities are presented. In addition, results of surveys conducted on a group of Polish statutory auditors are described. In their opinion, business units incresingly use accounting policy instruments with the intention of conscious and deliberate creation of an image of an enterprise rather than for the purpose of falsifying financial statements. The authors draw attention to the increasing importance of external consulting companies in creating and adapting accounting policies to the specific needs of individual entities, and point to the change in the perception of the statutory auditor's role in the process of audit of accounting policies. In the opinion of the authors, confirmed by the results of the research, the statutory auditor should not only check the compliance of the adopted solutions with the accounting law, but also evaluate their appropriateness and validity in the context of the specific situation of the entity.

Refine search results

Audit quality interpretation and one of the possible measurement models

Instrumental role of audit in the area of stock management in the cement industry company

Communication audit and knowledge management audit as kinds of internal audits in the management of intangible assets of an organization

Etyka w pracy audytora wewnętrznego

Przeciwdziałanie przemocy w rodzinie – zadania administracji publicznej i formy pomocy

Narodowy program zwalczania chorób nowotworowych – realizacja planów, sukces czy porażka?

Propozycje zmian w systemie kontroli środków polityki spójności - fundusze UE – perspektywa 2021–2027

Zadania pracodawcy w odniesieniu do pracowników - polityka kadrowa jednostek samorządu terytorialnego

Siedem lat wdrażania budżetu zadaniowego – refleksje i prognozy

Projekt stanowiska Sejmu w sprawie o sygn. akt K 14/13

Institutionalizing Corporate Governance Reforms in Poland: External Auditors’ Perspective

USE OF SELECTED INSTRUMENTS OF MANAGEMENT FOR THE IMPROVEMENT OF ECONOMIC SECURITY IN NATIONAL ENERGY SECTOR -RESEARCH REPORT

Controlling as a tool for SME management with an emphasis on innovations in the context of Industry 4.0

THE INTERACTION BETWEEN THE MARKETING COMMUNICATIONS AUDIT AND VISITORS IN MUSEUM FACILITIES

Kontrola podmiotów leczniczych - wybrane zagadnienia prawne

Pozycja prawna Prezesa Urzędu Ochrony Danych Osobowych – ustrój i kompetencje polskiego organu nadzoru