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Ad vocem proponowanych zmian w ustawie o kontroli w administracji rządowej

100%
Bednarczyk M.
Kontrola Państwowa
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2017
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vol. 62
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issue 1 (372)
142-153
EN
The article is a response to the text published in Issue 4/2015 of Kontrola Państwowa, entitled “Need for Amendments in the Act on Control in Government Administration – de lege ferenda Comments”, written by Monika Nowikowska and Janusz Cieślak. The polemicist refers to the provisions that the two authors found problematic due to certain inaccuracies, gaps and deficiencies of the Act of 15 July 2011 on Control in Government Administration. In this article, the author recalls not only theoretical legal analyses of individual regulations, but also examples from his own audit experience gathered in the Ministry of Internal Affairs and Administration.
2
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Prewencyjna funkcja kontroli Najwyższej Izby Kontroli – wykład inauguracyjny na studiach podyplomowych

86%
Kwiatkowski K.
Kontrola Państwowa
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2016
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vol. 61
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issue 2 (367)
8-15
EN
On 4th March 2016, President of NIK Krzysztof Kwiatkowski, during the inauguration of the postgraduate studies “Legal Aspects of State Auditing” at the Faculty of Law and Administration of the University of Łódź, gave a lecture dedicated to the preventive function of NIK’s audits. NIK’s audits have a preventive function because they both aim at establishing irregularities, and disclose the reasons thereof. The conclusions formulated by NIK in post audit statements are implemented not only by the auditees, but they provide guidance for other entities as well. In his lecture, President Krzysztof Kwiatkowski referred to de lege ferenda proposals, i.e. proposals to amend the law, which he called prevention of the highest level.
3
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Plan pracy NIK na rok 2017

86%
Szyc R.
Kontrola Państwowa
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2017
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vol. 62
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issue 1 (372)
8-28
EN
In the Work Plan of the Supreme Audit Office for the Year 2017 over 110 audits are comprised, including: the audit of the state budget execution in 2016 in 111 budget parts; the audit of the monetary policy guidelines for 2016; four international audits: three financial audits – of the European Organisation for Nuclear Research (CERN), the CERN Pension Funds, and the Council of Europe, as well as the audit of selected organisational issues and performance audits in the Council of Europe; 105 audits dedicated to specific problems, out of which 86 have the status of coordinated audits. All audit proposals were classified in accordance with the COFOG classification, horizontal risk, the ISSAI categories and the government administration sectors. According to the last classification, the largest number of NIK audits planned for 2017 will be conducted in the following sectors: health, environment, transportation, public administration, education, public finance, agriculture, national defence and internal affairs. The audits in these sectors will constitute 61 percent of all those comprised in the Work Plan of the Supreme Audit Office for the Year 2017.
4
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Audyt wewnętrzny jako metoda usprawnienia działalności firmy

58%
Bojdak P.
Journal of Modern Management Process
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2016
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issue Vol 1, No 1 (2016) - Perspektywy rozwoju instrumentów wspomagających proces zarządzania
50-58
PL
Celem artykułu jest przedstawienie istoty przeprowadzania regularnych audytów wewnętrznych w firmie. W artykule została opisana historia audytu oraz kolejne etapy rozwoju instytucji kontrolnych w Polsce i na świecie. Artykuł uwypukla różnice pomiędzy kontrolą wewnętrzną i audytem wewnętrznym, a także wskazuje na podstawowe zadania i funkcjonalności audytu wewnętrznego. Artykuł prezentuje także zasady etyczne pracy audytora oraz konkretne wymagania stawiane kandydatom na przyszłych audytorów wewnętrznych. Jego treść obejmuje także podział funkcjonalny na audyt finansowy oraz audyt operacyjny. Pod koniec przedstawiony został schematyczny przebieg audytu w przedsiębiorstwie, w którym zostały przedstawione najważniejsze z punktu widzenia organizacji etapy działalności audytorskiej.
EN
The objective of this article is to discuss the necessity of conducting regular audits of businesses. It presents a brief history of auditing and the successive stages of the development of audit institutions. The article emphasises the differences between internal audit and internal control and explains the basic aims and functions of internal audit. The article outlines the ethical rules of auditors’ work and summarises the requirements that must be met by prospective auditors. A functional division into financial audit and operational audit is also discussed. Towards the end, the article presents a schematic description of an audit of a business, which contains the most important stages of the audit process in terms of organisation.
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