- Tytuł:
-
Roczny plan pracy Najwyższej Izby Kontroli
Annual Work Plan of the Supreme Audit Office - Autorzy:
- Olesiewicz, Anna
- Powiązania:
- https://bibliotekanauki.pl/articles/417210.pdf
- Data publikacji:
- 2016-02
- Wydawca:
- Najwyższa Izba Kontroli
- Tematy:
-
work plan
Supreme Audit Office
public sector audit
sectoral risk
horizontal risk - Opis:
- “Annual Work Plan of the Supreme Audit Office for the Year 2016”, adopted by the Council of NIK on 26th October 2015, comprises 100 audits, including: the audit of the state budget execution in 2015 in over 100 budget parts and selected auditees whose financial plans are included in the Budget Act; the audit of the execution of the monetary policy guidelines in 2015; four financial audits of the European Organisation for Nuclear Research and the Council of Europe for 2015 and 2016, which are part of international obligations of NIK (following a competition, the Supreme Audit Office was appointed external auditor of these two organisations); and 94 other planned audits. All audit proposals were classified according to the main government administration departments, the state functions according to COFOG, horizontal and sectoral risk, and audit type. The largest number of audits (according to government administration departments) have been planned in the following sections: public administration (14 audits, which equals to 15 percent of all audits included in the plan for 2016), health (13 audits, i.e. 13 percent of all planned audits) and education (nine audits, i.e. 9 percent). Audits that will be conducted in these three sectors constitute 37 percent of all audits included in NIK’s work plan for 2016.
- Źródło:
-
Kontrola Państwowa; 2016, 61, 1 (366); 8-28
0452-5027 - Pojawia się w:
- Kontrola Państwowa
- Dostawca treści:
- Biblioteka Nauki
Artykuł