Language:

Wytyczne w sprawie funkcjonowania audytu wewnętrznego w Polsce

Studia prawno-ekonomiczne, 2019 (111), p.325-339

Full text available

Citations Cited by

Title:
Wytyczne w sprawie funkcjonowania audytu wewnętrznego w Polsce
Author: Winiarska , Kazimiera
Subjects: Audits ; Business Economy / Management ; Internal auditing ; Law on Economics ; National Economy ; Public companies ; Public sector ; Regulation
Is Part Of: Studia prawno-ekonomiczne, 2019 (111), p.325-339
Description: Internal audit has functioned in the world for several centuries, however, in Poland it was legally introduced to the public sector in 2002. In other sectors very few regulations are in force, all of them limited to selected areas of functioning of internal audit. The aim of the study is to present the scope of legal regulations on the subject of internal audit in Poland, from a point of view of the following types of entities: • public sector entities, • public-interest entities, • public companies, • banks. The research focused on legal regulations on the subject of internal audit. The presented regulations show that the public sector is mostly regulated by legal acts, ordinances and announcements. Audit procedures are described by the Recommendation H, and public-interest entities and public companies have their own guidelines on the subject of audit statements.
Publisher: Lódz: Łódzkie Towarzystwo Naukowe
Language: Polish
Identifier: ISSN: 0081-6841
EISSN: 2450-8179
DOI: 10.26485/SPE/2019/111/18
Source: CEEOL: Open Access
ProQuest Central

Back to results list


INSPIRE LIBRARY - TON DUC THANG UNIVERSITY	(84-028) 37 755 057	Feedback
19 Nguyen Huu Tho St. Dist.7, HCM	thuvien@tdtu.edu.vn	Feedback

Searching Remote Databases, Please Wait