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Analiza funkcjonowania audytu wewnętrznego w Polsce w aspekcie obowiązujących regulacji prawnych
| Content Provider | Semantic Scholar |
|---|---|
| Author | Sojka, Katarzyna |
| Copyright Year | 2017 |
| Abstract | Purpose – The aim of this article is to analyse the functioning of internal audit in Poland in the aspect of the legal regulations. Design/methodology/approach – Comparative analysis, logical inference. Findings – Indication of legal solutions influencing the functioning of the public finance sector units and assessment of internal audit. Originality/value – Analysis of legal regulations defining the functioning of internal audit allowed to indicate solutions influencing on the effectiveness of the organized control and supervision system resulting from Poland's accession negotiations with the EU. The legal interpretation was supported by empirical research. The scientific value of the work is to broaden the knowledge of the impact of regulation on the functioning of internal audit. |
| Starting Page | 187 |
| Ending Page | 195 |
| Page Count | 9 |
| File Format | PDF HTM / HTML |
| DOI | 10.18276/frfu.2017.87/1-17 |
| Volume Number | 3 |
| Alternate Webpage(s) | https://wnus.edu.pl/frfu/file/article/download/7402.pdf |
| Alternate Webpage(s) | https://doi.org/10.18276/frfu.2017.87%2F1-17 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
