| Autor: Piotr Bednarek | 23 |
Strony: 23-32
pełen tekst
THE ANALYZING AND THE COMPARISON OF THE NATIONALAND INTERNATIONAL STANDARDS OF INTERNAL CONTROL REGARDING INTERNAL ENVIRONMENTFOR THE PUBLIC SECTOR ENTITIES
Summary
The new law about public finances and the internal control standards for the public sector entities introduced new duties for the managers regarding the internal control.
The general content of these standards of the internal control leaves the large choice in the range of objects, criteria and the measures for the evaluation of the internal control for the entities. Such solution is universal, but also inconvenient for entities, because it requires the studies of solutions adapted to the needs dependent from the character of activity and the risks of the given entity. So it arises the question, how to evaluate the internal environment in the entity of the public sector.
The present article presents the analyze of and the comparison of the national and international standards of internal control regarding internal environment for the public sector entities and the proposal of general foundations to his evaluation.
pełen tekstTHE ANALYZING AND THE COMPARISON OF THE NATIONALAND INTERNATIONAL STANDARDS OF INTERNAL CONTROL REGARDING INTERNAL ENVIRONMENTFOR THE PUBLIC SECTOR ENTITIES
Summary
The new law about public finances and the internal control standards for the public sector entities introduced new duties for the managers regarding the internal control.
The general content of these standards of the internal control leaves the large choice in the range of objects, criteria and the measures for the evaluation of the internal control for the entities. Such solution is universal, but also inconvenient for entities, because it requires the studies of solutions adapted to the needs dependent from the character of activity and the risks of the given entity. So it arises the question, how to evaluate the internal environment in the entity of the public sector.
The present article presents the analyze of and the comparison of the national and international standards of internal control regarding internal environment for the public sector entities and the proposal of general foundations to his evaluation.