DC pole | Wartość | Język |
dc.contributor.author | Zdebel, Marek | - |
dc.contributor.author | Bartela, Malwina | - |
dc.date.accessioned | 2018-04-13T10:40:05Z | - |
dc.date.available | 2018-04-13T10:40:05Z | - |
dc.date.issued | 2014 | - |
dc.identifier.citation | Silesian Journal of Legal Studies, Vol. 6 (2014), s. 105-112 | pl_PL |
dc.identifier.issn | 2080-1912 | - |
dc.identifier.uri | http://hdl.handle.net/20.500.12128/2573 | - |
dc.description.abstract | Internal audit in the Polish legal system has only been functioning since 1 January
2002, and has been one way in which Poland has met its obligations towards the European
Union.1 The first legal regulations regarding internal audit were based on the
implementations of other legal systems, despite the fact that these frequently failed to
meet the requirements of Polish realities. It will come as little surprise, therefore, that
in the short history of internal audit in Poland, there have already been several attempts
to harmonise it and adjust it to better suit the Polish legal system, as a result of which
the role and range of internal audit gradually underwent an extension. This coincided
in time with changes in public financial statutes, though the latter were connected with
organisational changes in the public financial sector and the implementation of new systemic
solutions meant to strengthen and improve the transparency of public finances.2
An analysis of the issues determined by the subject of this article requires a certain
categorisation of them, as well as a discussion about the institutions of significance for
internal audit under Polish law. | pl_PL |
dc.language.iso | en | pl_PL |
dc.rights | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/pl/ | * |
dc.subject | audyt wewnętrzny | pl_PL |
dc.subject | ustawa o finansach publicznych | pl_PL |
dc.title | The legal nature of internal audit in light of the regulations of the act on public finances | pl_PL |
dc.type | info:eu-repo/semantics/article | pl_PL |
Pojawia się w kolekcji: | Artykuły (WPiA)
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