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Tytuł:
Odpowiedzialność dyscyplinarna mianowanych kontrolerów NIK - znowelizowana ustawa o Najwyższej Izbie Kontroli
Disciplinary Responsibility of Nominated Auditors – Amended Act on the Supreme Audit Office
Autorzy:
Jarzęcka-Siwik, Elżbieta
Skwarka, Bogdan
Powiązania:
https://bibliotekanauki.pl/articles/416852.pdf
Data publikacji:
2014-08
Wydawca:
Najwyższa Izba Kontroli
Tematy:
disciplinary responsibility
Nominated Auditors
Opis:
The provisions on the disciplinary responsibility are set forth in legal acts, while lower level regulations cannot provide for the rules of proceeding, much less the rules of deciding on guild and punishment for deeds considered as disciplinary offence. In the previous legal act – after the Constitution of Poland of 2 April 1997 came into force – this rule was not obeyed. The provisions of the Act on the Supreme Audit Office of 23 December 1994 set out the rules of responsibility in a limited way. The amendments to the Act on NIK resulted in significant changes in the disciplinary proceedings. A new chapter has been added to the Act – Chapter 4a – that sets forth the rules of disciplinary responsibility of nominated auditors. The regulations in the field comprised in the Act are in accordance with the constitutional standards. Simultaneously, the Act has introduced several modifications that should improve the proceedings in disciplinary cases.
Źródło:
Kontrola Państwowa; 2014, 59, 4(357); 34-59
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Relacje między NOK i parlamentami – konferencja w Czarnogórze
Relations between SAIs and Parliaments – Conference in Montenegro
Autorzy:
Mazur, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/416457.pdf
Data publikacji:
2014-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
Supreme Audit Institutions
European Court of Auditors
Opis:
The conference was organised in November 2013 by the Network of the Supreme Audit Institutions (SAIs) of the EU Candidate and Potential Candidate Countries (Albania, Bosnia and Herzegovina, Macedonia, Montenegro, Serbia and Turkey) and the European Court of Auditors, with significant support from SIGMA. The objective of the conference was to exchange information and to establish closer relations between SAIs and parliaments: this goal was achieved by the participation of high rank representatives of these bodies, important presentations, lively discussions and informal contacts. Despite differences between individual countries, representatives of SAIs and parliaments unanimously agreed that their institutions need to cooperate, as it is a prerequisite for accountability of the public administration.
Źródło:
Kontrola Państwowa; 2014, 59, 1(354); 149-153
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wydatkowanie środków UE na rozwój obszarów wiejskich – wyniki kontroli Europejskiego Trybunału Obrachunkowego
EU Funds Spent on the Development of Rural Areas – Results of the Audit of the European Court of Auditors
Autorzy:
Zalega, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/416741.pdf
Data publikacji:
2015-12
Wydawca:
Najwyższa Izba Kontroli
Tematy:
European Court of Auditors
rural areas
error level
Opis:
According to the estimates of the European Court of Auditors (ECA), the average error level in expenditure on rural areas development stood at 8.2 per cent. Irregularities in investment activities constituted two-thirds of this error level, while irregularities in area aid – one-third. The ECA has evaluated the activities of the European Commission and Member States aimed at eliminating the main reasons behind the high error level with regard to this policy as partially effective. The basis for such an evaluation was the lack of systematic prevention of irregularities, despite the initiatives taken by the Commission.
Źródło:
Kontrola Państwowa; 2015, 60, 6 (365); 78-94
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Przegląd partnerski w dziedzinie audytu finansowego – NIK kontroluje NATO
Peer Review in the Field of Financial Audit – NIK to Audit NATO
Autorzy:
Kurzyca, Wiesław
Powiązania:
https://bibliotekanauki.pl/articles/416896.pdf
Data publikacji:
2014-10
Wydawca:
Najwyższa Izba Kontroli
Tematy:
peer review
International Board of Auditors for NATO
Opis:
By the end of this year, for the first in the history of NATO, a peer review will be performed of its audit body – the International Board of Auditors for NATO (IBAN). The peer review will be carried out by the Supreme Audit Institutions of Poland and Spain. The Supreme Audit Office was approached to play the leading role in the peer review. According to the IBAN Chairman, this shows the greatest trust in the independence and professionalism of NIK auditors.
Źródło:
Kontrola Państwowa; 2014, 59, 5 (358); 133-135
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Kontrola wykonania budżetu Unii Europejskiej
Audit of the execution of the EU budget
Autorzy:
Mazur, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/417132.pdf
Data publikacji:
2014-12
Wydawca:
Najwyższa Izba Kontroli
Tematy:
annual report
EU budget
European Court of Auditors
Opis:
In its annual report on the EU budget published on 5 November 2014, the European Court of Auditors (ECA) warns that the budget system is too focused on just getting funds spent and needs to place more emphasis on achieving results. As independent auditor, the ECA signed off the 2013 accounts of the European Union, but stresses that the management of EU spending is not yet good enough overall − either at EU level or in the Member States.
Źródło:
Kontrola Państwowa; 2014, 59, 6 (359); 58-61
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Miejsce wykonywania pracy mianowanych kontrolerów - prawo, doktryna, regulacje wewnętrzne NIK
Workplace of Nominated Auditors – Law, Doctrine and NIK’s Internal Regulations
Autorzy:
Padrak, Rafał
Powiązania:
https://bibliotekanauki.pl/articles/2041318.pdf
Data publikacji:
2020-04
Wydawca:
Najwyższa Izba Kontroli
Tematy:
miejsce pracy kontrolera NIK
podróż służbowa
oddelegowanie
akt mianowania kontrolera
NIK auditor’s workplace
business trip
delegation
auditor’s appointment act
Opis:
Miejsce wykonywania pracy jako element treści stosunku pracy ma doniosłe znaczenie dla ochrony praw pracownika. Prawidłowe jego określenie odgrywa istotną rolę w interpretacji przepisów regulujących na przykład przebywanie w podróży służbowej. Jest to zagadnienie skomplikowane, przede wszystkim ze względu na brak definicji miejsca pracy. Przepisy ustawy o Najwyższej Izbie Kontroli, podobnie jak innych pragmatyk, nie regulują jednoznacznie wszystkich kwestii z tym związanych. Artykuł przybliża dorobek orzecznictwa i doktryny dotyczący miejsca wykonywania pracy w znaczeniu prawnym. Prezentuje też poglądy na temat możliwych sposobów jego określenia w stosunku do mianowanych kontrolerów NIK, w zależności od rodzaju wykonywanej przez nich pracy. Jest próbą autorskiego ujęcia problemu, uwzględniającego wewnętrzne regulacje Izby.
Workplace –as an element of employment relationship –is of great importance to the protection of employees’ rights. Its appropriate definition plays a significant role in the interpretation of the regulations setting out, e.g. business trips. It is a complex issue, mostly due to the lack of a definition of the notion of ‘workplace’. The provisions of the Law on the Supreme Audit Office, as well as those of the other labour regulations, do not regulate the issue precisely. In his article, the author presents the existing judicature and doctrine related toworkplace in its legal sense. He also refers tothe views on potential ways todefine it with regard tothe NIK nominated auditors, depending on the type of the work they do. It is an attempt on an original discussion on the issue, which takes into account the internal regulations of NIK.
Źródło:
Kontrola Państwowa; 2020, 65, 2 (391); 21-41
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Aktualne tematy dyskusji między NOK - Kraje Grupy Wyszehradzkiej
Current Issues Debated Among the Supreme Audit Institutions of the Visegrad Countries
Autorzy:
Mazur, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/416558.pdf
Data publikacji:
2014-10
Wydawca:
Najwyższa Izba Kontroli
Tematy:
SAIs
European Court of Auditors
cooperation
international accounting standards
Opis:
The main topics of the latest meeting of the Heads of the Supreme Audit Institutions of Austria, the Czech Republic, Hungary, Poland, Slovakia and Slovenia were the following: cooperation between national Supreme Audit Institutions with the European Court of Auditors in the audit of issues related to EU matters, international accounting standards for the public sector, and the audit planning process. Other issues debated on included monitoring and analysis of fiscal processes and SAIs’ role in this regard, self-assessment of SAIs in the area of information technology application, a discussion within UN agencies on the strengthening of independence and institutional capacity building of SAIs in the process of the improvement of public accounting systems.
Źródło:
Kontrola Państwowa; 2014, 59, 5 (358); 124-132
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Court I Remember and the Court I Can See Now – the 35th Anniversary of the European Court of Auditors
Autorzy:
Uczkiewicz, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/416414.pdf
Data publikacji:
2014-06
Wydawca:
Najwyższa Izba Kontroli
Tematy:
35th Anniversary of the European Court of Auditors
Opis:
Jacek Uczkiewicz, the first Polish member of the European Court of Auditors, in the brochure published by the ECA on the occasion of its 35th anniversary, presents, as several other authors, his reflections on the activities of the ECA, and discusses the most important, in his opinion, challenge that the ECA has to face.
Źródło:
Kontrola Państwowa; 2014, 59, 3(356); 48-52
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Okresowa ocena kwalifikacyjna mianowanego kontrolera NIK – egzekwowanie jakości świadczonej pracy
Periodic Qualifying Evaluation of Nominated NIK Auditors – Executing the Quality of Work
Autorzy:
Jarzęcka-Siwik, Elżbieta
Powiązania:
https://bibliotekanauki.pl/articles/417028.pdf
Data publikacji:
2015-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
Evaluation of Nominated NIK Auditors
quality of work
negative evaluation
Opis:
The objective of the qualifying evaluation is to confirm whether nominated auditors are still appropriate for doing their job. The evaluation also provides important information for auditors on how their supervisors perceive the way they perform their duties, and guides them on what should be improved, and on how to achieve a better quality of their work. However, there is no close connection between the qualifying evaluation and auditors’ career. The law only regulates the consequences in the case of two negative evaluation results in a row. A positive evaluation, even the best possible, does not guarantee any concrete benefits. It does not imply, though, that it has no influence on promotion, remuneration, or the volume of financial rewards granted.
Źródło:
Kontrola Państwowa; 2015, 60, 1 (360); 48-63
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zasada skargowości w postępowaniu dyscyplinarnym NIK. Odpowiedzialność dyscyplinarna mianowanych kontrolerów
Principle of Complaint in the NIK Disciplinary Procedure. Disciplinary Liability of Nominated Auditors
Autorzy:
Róg, Łukasz
Powiązania:
https://bibliotekanauki.pl/articles/417140.pdf
Data publikacji:
2016-08
Wydawca:
Najwyższa Izba Kontroli
Tematy:
principle of complaint
disciplinary procedure
disciplinary liability
niminated auditors
disciplinary commission
Opis:
Due to the amendments to the Act on the Supreme Audit Office of 23 December 1994, apart from the fundamental change of the audit procedure, chapter 4a was added that set out basic regulations related to the disciplinary procedure. While with regard to issues that are not regulated in the Act on NIK, it refers to respective application of the Code of Criminal Procedure. The disciplinary procedure related to nominated auditors of NIK has been discussed in various studies, but none of them has referred to the contents of the complaints principle on the basis of the Act on NIK. In his article, the author presents his views on the contents and consequences of the complaints principle in the disciplinary procedure with regard to nominated auditors, which is of vital importance in the judicature practice of the Disciplinary Commission and the Appeal Disciplinary Commission at NIK.
Źródło:
Kontrola Państwowa; 2016, 61, 4 (369); 22-32
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Przebieg rozprawy odwoławczej – postępowanie dyscyplinarne w Najwyższej Izby Kontroli
The Course of Appeal Trial – Disciplinary Proceedings in the Supreme Audit Office
Autorzy:
Padrak, Rafał
Powiązania:
https://bibliotekanauki.pl/articles/416388.pdf
Data publikacji:
2016-10
Wydawca:
Najwyższa Izba Kontroli
Tematy:
disciplinary proceedings
appeal procedure
adjudicating trial
Supreme Audit Office
senior auditors
Opis:
In the Act of 23rd December 1994 on the Supreme Audit Office, the appeal procedure has been regulated in a very general way, in the chapter entitled Disciplinary Liability of Appointed Auditors. With regard to the manner and course of the procedure, it has been stated that the adjudication team of the Disciplinary Committee for Appeals makes a ruling after the case has been heard. The Act on NIK does not contain provisions that would regulate the course of the adjudicating trial, but it rather refers to appropriate application of other regulations. In his article, the author discusses the stages of the appeal trial: initial proceedings, the disciplinary procedure, opinions of the parties. The article also presents the regulations related to a break and adjournment of the appeal trial applied in the disciplinary procedure at NIK.
Źródło:
Kontrola Państwowa; 2016, 61, 5 (370); 45-62
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Współpraca ETO i NOK państw Unii w prowadzeniu kontroli
Cooperation between the European Court of Auditors and SAIs of European Union Member States in Audits
Autorzy:
Mazur, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/417164.pdf
Data publikacji:
2018-12
Wydawca:
Najwyższa Izba Kontroli
Tematy:
European Court of Auditors
ECA
SAI
audits
EU
ECA and SAI cooperation
Opis:
The mandate of the European Court of Auditors (ECA) and Supreme Audit Institutions (SAIs) of the European Union Member States – with regard to auditing of the management and utilisation of EU funds – overlap to some extent. The ECA and SAIs also partially share the stakeholders – the citizens of the European Union. As a result, cooperation of these bodies seems natural. In his article, the author presents the main areas of cooperation between the ECA and SAIs: participation of SAIs in the Court’s audit visits in the Member States, the activities aimed to mitigate the risk of duplicated audits, and cooperative audits.
Źródło:
Kontrola Państwowa; 2018, 63, 6 (383); 46-74
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Prezes NIK Krzysztof Kwiatkowski w ETO
President of NIK Krzysztof Kwiatkowski with a Visit to the ECA
Autorzy:
Miękina, Ewa
Powiązania:
https://bibliotekanauki.pl/articles/416613.pdf
Data publikacji:
2014-04
Wydawca:
Najwyższa Izba Kontroli
Tematy:
European Court of Auditors
cooperation
Court of Justice of the European Union
Opis:
The main item of the visit of the NIK President to Luxembourg was a meeting with President of the European Court of Auditors Vítor da Silva Caldeira. The heads of the two institutions discussed possibilities to extend cooperation between NIK and the European Court of Auditors (ECA). President Kwiatkowski had also a meeting with Polish people employed at the ECA and with representatives of the Court of Justice of the European Union.
Źródło:
Kontrola Państwowa; 2014, 59, 2(355); 166-169
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Poszukiwanie czynników wpływających na jakość audytu i kontroli – wzory postępowań podnoszące jakość audytu
Looking for Factors that Influence Audit Quality – Patterns of Behaviours that Improve Audit Quality
Autorzy:
Frątczak, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/417063.pdf
Data publikacji:
2016-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
audit quality
auditors
quality management system
patterns of conduct
norms of conduct
audit risks
Opis:
Audit statements of audit institutions and reports of consulting companies provide a multidimensional picture of the quality of tasks performed by the auditees. Both the persons responsible for the functioning of public sector entities, and the stakeholders of public companies would like the picture presented by auditors to be of the best quality possible, to depict the reality as it is, and to provide constructive conclusions. These are the expectations, but the practice may differ, which has been frequently proven in the literature on the subject. It seems worthwhile then taking a look at the quality of audits, the factors that influence the quality of work of those who audit the work done by others, which institutions support audit quality management systems, etc. These issues have been discussed in this article that was developed on the basis of the review of the most prestigious magazines and widely quoted articles dedicated to management, business and finance.
Źródło:
Kontrola Państwowa; 2016, 61, 1 (366); 68-82
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Umorzenie postępowania dyscyplinarnego w NIK – procedura dotycząca mianowanych kontrolerów
Dismissal of Disciplinary Proceedings at NIK – Procedure for Nominated Auditors
Autorzy:
Padrak, Rafał
Powiązania:
https://bibliotekanauki.pl/articles/417234.pdf
Data publikacji:
2017-10
Wydawca:
Najwyższa Izba Kontroli
Tematy:
disciplinary proceedings
Supreme Audit Office
dismissal of disciplinary proceeding
punishing of culprits
nominated auditors
Opis:
The article attempts to discuss the reasons for dismissing disciplinary proceedings at the Supreme Audit Office and the contents of the ruling that the Disciplinary Committee should issue in this regard. Since the provisions of the Act on NIK of 23rd December 1994 do not regulate this issue, and Article 97p of the Act sets forth that the provisions of the Code of Criminal Procedure (Polish: k.p.k.) should be applied accordingly. The ruling on dismissal of disciplinary proceedings at NIK should include the contents listed in Article 413(1) of the Code of Criminal Procedure. The provisions of Article 17(1) of the Code shall also be applied accordingly. The article presents a set of situations when criminal proceedings shall not be conducted or shall be dismissed. Since we should assume that a dismissal of disciplinary proceedings, similarly as is in the case of dismissal of criminal procedure, takes place when further proceedings are impermissible or pointless.
Źródło:
Kontrola Państwowa; 2017, 62, 5 (376); 27-49
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 23

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