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Rola komitetu audytu w ocenie funkcjonowania kontroli zarządczej w ministerstwie
| Content Provider | Semantic Scholar |
|---|---|
| Author | Kotarski, Dariusz |
| Copyright Year | 2017 |
| Abstract | Purpose – The paper shows the role of audit committees in evaluating management control in public administration in Poland. The primary purpose of an audit committee is to provide information on the management control process and the internal audit process for their ministries, ensuring compliance with laws and regulations. Design/methodology/approach – Based on the current regulations, there were used analysis of documents of audit committee reports and the minister’s statements on management control in years 2012–2016. Findings – Apart from that in the paper one can find an example of functioning of an audit committee and its objectives, tasks and the role in evaluating of management control in a ministry. Originality/value – The paper shows originality of functioning of audit committee, management control system and internal audit cells in a ministry and description of some problems and improvements in these institutions. |
| Starting Page | 177 |
| Ending Page | 186 |
| Page Count | 10 |
| File Format | PDF HTM / HTML |
| DOI | 10.18276/frfu.2017.3.87/1-16 |
| Alternate Webpage(s) | https://wnus.edu.pl/frfu/file/article/download/7024.pdf |
| Alternate Webpage(s) | https://doi.org/10.18276/frfu.2017.3.87%2F1-16 |
| Volume Number | 3 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
