Kontrola skarbowa jako jeden z rodzajów kontroli państwowej

The article analyses aims and tasks of the fiscal audit in the context of tasks assigned to other public administration bodies realising control functions. The publication does not run away from assessment of the subjective scope regarding the fiscal audit, indicating its broad domain, which may raise concerns in view of its organization as well as control procedures. The starting point of the analysis is defining the term “audit” and placing the fiscal audit in the state control system which for standard model follows from the Constitution.