Internal Audit in Public Finance Sector Units in Poland – Research Results
The aim of this paper is general characteristics of internal audit as an instrument for supporting management and presentation of the results of research conducted in selected public finance sector entities in Poland. It is a pilot phase. The main idea behind this study is to present the experiences of the public finance sector entities in relation to internal audit implementation. The research was conducted with the use of the method of the primary literature reviewing and a research survey in the period of time from May to September 2015.
The results of the conducted research indicate that the organization and operating of internal audit in most cases conformed with the relevant law, and the measures adopted enabled auditors to act independently. The analysed entities were and still are interested in internal auditing. In most of the entities their financial, operating and information activities – also important for the entities – were audited. Although most of the analysed entities indicated significant advantages of internal auditing, some of them drew attention to major flaws, which influenced the quality of auditing.
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Jolanta Maria Ciak
Department of Management and Finance, Institute of Finance, WSB University, Torun, Poland.