| Autor: Elżbieta Chojna-Duch | 337 |
Strony: 337-350
pełen tekst
THE INTERNAL AUDIT OF PUBLIC FINANCES – CURRENT PROBLEMS
Summary
The Public Finance Act passes the evolution of the internal audit and management control. The discussion paper highlighted the problems that could be subject to further consideration, in terms of:
1) the coordination tasks of internal audit and management control
2) internal audit and internal control of the institutional
3) to formalize the audit process
4) the adjustment procedure for advisory activities,
5) the risk analysis
6) the independence of internal audit
pełen tekstTHE INTERNAL AUDIT OF PUBLIC FINANCES – CURRENT PROBLEMS
Summary
The Public Finance Act passes the evolution of the internal audit and management control. The discussion paper highlighted the problems that could be subject to further consideration, in terms of:
1) the coordination tasks of internal audit and management control
2) internal audit and internal control of the institutional
3) to formalize the audit process
4) the adjustment procedure for advisory activities,
5) the risk analysis
6) the independence of internal audit