ISSN: 2450-7741
OAI
DOI: 10.18276/frfu.2018.94/1-32
Issue archive /
4/2018
Legal regulations of internal audit in Poland
| Authors: |
Kazimiera
Winiarska
Uniwersytet Szczeciński, WNEiZ, Instytut Rachunkowości |
| Keywords: | internal audit; public sector; audit plan; audit report |
| Data publikacji całości: | 2018 |
| Page range: | 9 (367-375) |
Abstract
Purpose – In the paper legal regulations regarding internal audit in Poland are presented.
Design/Methodology/approach – The research involved the analysis of legals regulations on the subject of internal audit in the public sector.
Findings – The overview of the legal regulations of internal audit in Poland reveals that they refer solely to the public sector.
Originality/value – It is pointed out that there is a need for development of internal audit recommendations for other sectors of the economy.
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Bibliography
| 1. | Act of 27 August 2009 – Public Finance Law (Journal of Laws of 2016, item 1870, as amended). |
| 2. | Y.Alkafaji, S.Hussain, A.Khallaf, M.A.Majdalawieh: Characteristics of an Internal Audit Activity, Report I. Institute of Internal Auditors, Altamante Springs 2010. |
| 3. | Announcement of the Minister of Development and Finance of 12 December 2016 on internal audit standards for public sector entities (Journal of the Minister of Development and Finance, item 28). |
| 4. | Announcement of the Minister of Finance of 7 November 2017 on the standard information about performance of internal audit activity (Journal of the Minister of Finance, item 220). |
| 5. | Regulation of the Minister of Finance of 29 December 2009 on audit committee (Journal of Laws of 2016, item 2049). |
| 6. | Regulation of the Minister of Finance of 4 September 2015 on internal audit and information about the work and results of the audit (Journal of Laws, item 1480, as amended). |
| 7. | K.Winiarska. Audyt wewnętrzny. Teoria i zastosowanie. Wolters Kluwer, Warszawa 2017, p. 106. |