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Wyświetlanie 1-15 z 27
Tytuł:
NIK audytorem Rady Europy – wyniki konkursu
NIK to Audit the Council of Europe
Autorzy:
Wojtych, Elżbieta
Powiązania:
https://bibliotekanauki.pl/articles/417113.pdf
Data publikacji:
2014-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
Supreme Audit Office
external auditor
Opis:
At the 1187th meeting of the Committee of Ministers of the Council of Europe, held on 11-12 December 2013, the Supreme Audit Office was appointed external auditor of the Council of Europe for the period of five years, to be started with an audit of the financial statement for the year ending on 31 December 2014. Apart from NIK, the supreme audit institutions of the following four countries applied for this function: Germany, Greece, Italy and Norway. NIK was elected by a vast majority of votes (22 votes for NIK, seven votes for the SAI of Germany, four – for the SAI of Italy, and one vote for the SAI of Greece).
Źródło:
Kontrola Państwowa; 2014, 59, 1(354); 154-155
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
System zapewnienia jakości procesu kontrolnego w Najwyższej Izbie Kontroli
Audit Quality Assurance System at the Supreme Audit Office
Autorzy:
Kwiatkowski, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/416691.pdf
Data publikacji:
2015-06
Wydawca:
Najwyższa Izba Kontroli
Tematy:
Supreme Audit Office
Quality Assurance System
Audit
Opis:
The article describes the audit process quality assurance system that has been introduced at the Supreme Audit Office. The basic features of the system are hierarchy and responsibility. Control mechanisms have been built in at every level of the management and in every audit process which allows for achieving high quality audit products. Moreover, quantity requirements have been defined for the outcomes (audit programmes, post-audit statements, pronouncements on audit results). The underlying principle is that the persons at the higher level are responsible for both, performance of their own tasks, and for the end product achieved by the person at the lower level in the hierarchy.
Źródło:
Kontrola Państwowa; 2015, 60, 3 (362); 8-23
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zasada bezpośredniości w postępowaniu dyscyplinarnym w NIK – gwarancja rzetelnego postępowania i sprawiedliwego procesu
Principle of Directness in the NIK’s Disciplinary Procedure – A Guarantee of Due Procedure and Just Trial
Autorzy:
Padrak, Rała
Powiązania:
https://bibliotekanauki.pl/articles/416931.pdf
Data publikacji:
2015-10
Wydawca:
Najwyższa Izba Kontroli
Tematy:
Supreme Audit Office
Disciplinary responsibility
disciplinary procedure
Opis:
As a result of the amendments to the Act of the 23rd December 1994 on the Supreme Audit Office introduced in 2011, the NIK’s disciplinary procedure has been regulated directly by the Act on NIK. Chapter 4a of the Act “Disciplinary responsibility of nominated auditors” regulates the types of wrongdoing and disciplinary punishment, as well as the basic issues related to the process of starting and conducting the disciplinary procedure. The legislator, however, has not decided to regulate the disciplinary procedure in an exhaustive manner in the Act on NIK, whose Article 97p refers to the relevant regulations of the Code of Criminal Procedure in cases that have not been regulated in the Act on NIK. The article attempts to present the principle of directness in the disciplinary procedure at the Supreme Audit Office and to discuss situations in which it is possible to refrain from this principle.
Źródło:
Kontrola Państwowa; 2015, 60, 5 (364); 57-69
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zadania pracodawcy w odniesieniu do pracowników - polityka kadrowa jednostek samorządu terytorialnego
Obligations of Employers towards Employees – Personnel Policy of Local Self-Government Units
Autorzy:
Humel-Maciewiczak, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/416628.pdf
Data publikacji:
2014-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
Supreme Audit Office
audit
human recources
termination of employment
Opis:
In 2012, the Supreme Audit Office conducted a comprehensive audit of the implementation of the provisions of the law on self-governmental employees. The audit examined performance of local governors (e.g. mayors) related to this law with regard to, among others, the functioning of the position of a secretary in offices of local self-government units and defining the tasks and competence of persons involved in human resources management; the procedures related to the termination of employment relationship with other employees of offices employed on the basis of an employment contract and appointment; the rules of organisation of preparatory service; periodical assessment of employees; the rules of objectivity and impartiality of employees; the rules of remuneration. The article presents the detailed findings of the audit that was conducted in eight regions: dolnośląskie, kujawsko-pomorskie, lubelskie, łódzkie, małopolskie, mazowieckie, śląskie and wielkopolskie – in 45 local self-governmental units.
Źródło:
Kontrola Państwowa; 2014, 59, 1(354); 84-95
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Najwyższa Izba Kontroli i prawne aspektyfunkcjonowania kontroli państwowej - recenzja książki
"Supreme Audit Office and Legal Aspects of State Auditing" - book review
Autorzy:
Cieślak, Zbigniew
Robaczyński, Wojciech
Powiązania:
https://bibliotekanauki.pl/articles/416423.pdf
Data publikacji:
2018-10
Wydawca:
Najwyższa Izba Kontroli
Tematy:
book review
Supreme Audit Office
Legal Aspects of State Auditing
Opis:
This joint publication, written by Elżbieta Jarzęcka-Siwik (science editor), Maciej Berek, Bogdan Skwarka and Zbigniew Wrona, is a scientific monography dedicated to legal aspects of the operation of a supreme body of state auditing.
Źródło:
Kontrola Państwowa; 2018, 63, 5 (382); 130-140
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
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
Tytuł:
Plan pracy NIK na rok 2017
Work Plan of NIK for 2017
Autorzy:
Szyc, Ryszard
Powiązania:
https://bibliotekanauki.pl/articles/416453.pdf
Data publikacji:
2017-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
annual work plan
audit bodies
Supreme Audit Office
audit topics
audit procedure
revealing irregularities
Opis:
In the Work Plan of the Supreme Audit Office for the Year 2017 over 110 audits are comprised, including: the audit of the state budget execution in 2016 in 111 budget parts; the audit of the monetary policy guidelines for 2016; four international audits: three financial audits – of the European Organisation for Nuclear Research (CERN), the CERN Pension Funds, and the Council of Europe, as well as the audit of selected organisational issues and performance audits in the Council of Europe; 105 audits dedicated to specific problems, out of which 86 have the status of coordinated audits. All audit proposals were classified in accordance with the COFOG classification, horizontal risk, the ISSAI categories and the government administration sectors. According to the last classification, the largest number of NIK audits planned for 2017 will be conducted in the following sectors: health, environment, transportation, public administration, education, public finance, agriculture, national defence and internal affairs. The audits in these sectors will constitute 61 percent of all those comprised in the Work Plan of the Supreme Audit Office for the Year 2017.
Źródło:
Kontrola Państwowa; 2017, 62, 1 (372); 8-28
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Nawiązanie stosunku pracy na stanowisku kontrolerskim – znowelizowana ustawa o Najwyższej Izbie Kontroli
Establishing an Employment Relationship for the Post of an Auditor – the Amended Act on the Supreme Audit Office
Autorzy:
Liszcz, Teresa
Powiązania:
https://bibliotekanauki.pl/articles/416542.pdf
Data publikacji:
2014-04
Wydawca:
Najwyższa Izba Kontroli
Tematy:
Amended Act on the Supreme Audit Office
employment relationship
appointed auditor
Opis:
The Act on the Supreme Audit Office quite thoroughly regulates the employment relationship of NIK employees, especially auditors, both in its original version of 23rd December 1994, and in the amended version of 22nd January 2010. This provides for a relative stability of the employment relationship of an appointed auditor, by regulating in detail its conditions and mode of its establishment, as well as its termination.
Źródło:
Kontrola Państwowa; 2014, 59, 2(355); 80-95
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Stosunek kontrolnoprawny –relacje prawne między kontrolującymi a kontrolowanymi
Legal Relations between Audit Bodies and Auditees
Autorzy:
Murat, Leszek
Powiązania:
https://bibliotekanauki.pl/articles/416482.pdf
Data publikacji:
2016-06
Wydawca:
Najwyższa Izba Kontroli
Tematy:
Supreme Audit Office
lawfulness of audit
audit theory
audit studies
auditees
relations under law
Opis:
To date, in audit studies the issue of legal relations between audit bodies and auditees has been discussed without differentiating the legal relation characteristic of auditing. Meanwhile, the President of NIK has several times emphasised the specificity of the relations between the Supreme Audit Office and its auditees. In response to complaints against NIK judged by administrative courts (in 2009 and in 2011), the President of NIK postulated to reject them as unacceptable, stating that “the cognition of the administrative court does not apply to the NIK audit activity, because the legal relation between NIK and an audited entity is not of administrative nature”. In his article, the author attempts to rationalise the stance of the NIK President by considering if, in the current state of the audit studies development, it is possible to differentiate the legal status related to auditing, and, if so, what its main characteristics are.
Źródło:
Kontrola Państwowa; 2016, 61, 3 (368); 8-21
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:
Roczny plan pracy Najwyższej Izby Kontroli
Annual Work Plan of the Supreme Audit Office
Autorzy:
Olesiewicz, Anna
Powiązania:
https://bibliotekanauki.pl/articles/416511.pdf
Data publikacji:
2015-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
Annual Work Plan
Supreme Audit Office
Council of NIK
110 audits
Opis:
The annual work plan of the Supreme Audit Office for the year 2015, which was adopted by the Council of NIK (Kolegium NIK) on 29th October 2014, comprises 110 audits, including the following: the audit of the state budget execution in 2014 in 102 budget parts, and selected entities whose financial plans are included in the Budget Act; the audit of the execution of the monetary policy guidelines; four financial audits of the European Organisation for Nuclear Research (CERN) and the Council of Europe for the years 2014 and 2015, which stem from NIK’s international commitments (NIK was appointed external auditor of these organisations through a competition procedure); and other planned audits whose number stands at 104. The proposals for topics of these audits were developed on the basis of risk analyses conducted at individual departments and regional branches of NIK, as well as issues presented by members of parliament, and citizens in their complaints. The biggest number of audits have been planned in the following areas: public administration (19 audits), health (14 audits) and transportation (13 audits). Audits in these three areas will constitute 42 percent of all audits comprised in the NIK work plan for the year 2015.
Źródło:
Kontrola Państwowa; 2015, 60, 1 (360); 24-47
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rola NIK w usprawnianiu funkcjonowania państwa – wykład dla studentów Uniwersytetu Jagiellońskiego
Role of the Supreme Audit Office in Improving the Functioning of the State – Lecture for Students of the Jagiellonian University
Autorzy:
Kwiatkowski, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/416625.pdf
Data publikacji:
2015-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
state auditing
de lege ferenda
Role of the Supreme Audit Office
Opis:
The main part of the lecture that President of the Supreme Audit Office Krzysztof Kwiatkowski gave at the Faculty of Management and Social Communication of the Jagiellonian University (Uniwersytet Jagielloński – UJ) was dedicated to the management of and the work at the supreme body of state auditing. President Kwiatkowski presented how NIK examines and evaluates the public performance process, and the role of NIK in improving the state’s functioning. The students also got acquainted with the broad scope of the audits that NIK carries out – the President discussed the proceedings conducted within 206 planned audits and 108 ad hoc audits, comprising the analysis of the key areas of the state’s functioning and issues of vital importance to the citizens. A large part of the lecture was dedicated to the de lege ferenda proposals – NIK’s proposals for changes in legal regulations.
Źródło:
Kontrola Państwowa; 2015, 60, 1 (360); 8-23
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Przygotowanie i przeprowadzanie kontroli doraźnych przez Najwyzszą Izbę Kontroli – działalność kontrolna Izby
Preparation and Performance of Ad Hoc Audits by Supreme Audit Office – NIK’s Audit Activity
Autorzy:
Jarzęcka-Siwik, Elżbieta
Proksa, Maciej
Powiązania:
https://bibliotekanauki.pl/articles/416929.pdf
Data publikacji:
2016-10
Wydawca:
Najwyższa Izba Kontroli
Tematy:
ad hoc audits
Supreme Audit Office
audit activities
planned activity
performing ad hoc audits
Opis:
The audit activity of the Supreme Audit Office is primarily its planned activity. This is set forth in Article 6 (2) of the Act of 23rd December 1994 on the Supreme Audit Office. The legislator left some freedom to NIK with regard to setting the area of its audit activity, providing for a possibility to conduct ad hoc audits. Decisions on performing ad hoc audits are taken in accordance with the principles set by the director of the competent organisational unit of NIK, upon consent of the authorised member of the NIK management, i.e. the President of NIK or the authorised Vice-President. Such a model is aimed at preventing the excessive application of audit activities due to external pressure. And it is necessary because NIK’s independence and objectivity must be ensured, especially when an initiative to conduct an audit comes from the outside.
Źródło:
Kontrola Państwowa; 2016, 61, 5 (370); 31-45
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Plan pracy NIK na 2019 rok - dobór tematów i zamierzenia
NIK Work Plan for 2019
Autorzy:
Szyc, Ryszard
Powiązania:
https://bibliotekanauki.pl/articles/416951.pdf
Data publikacji:
2019-04
Wydawca:
Najwyższa Izba Kontroli
Tematy:
work plan
Supreme Audit Office
NIK audits
audit subjects
planned audits
ad hoc audits
Opis:
The main part of the activity of the Supreme Audit Office of Poland is based on the annual work plans, adopted by the Council of NIK and submitted, for taking note of, to the Lower House of the Polish Parliament, i.e. the Sejm. This year’s work plan comprises 111 audits, including the obligatory audits of the state budget execution in 2018 and the implementation of the monetary policy guidelines. The remaining 109 audit topics cover four international audits that NIK has been conducting: the audit of the financial statements of the Council of Europe, the audit of selected organisational issues and several performance audits in the Council of Europe, the audit of the financial statements of the Organisation for Economic Co-operation and Development (OECD) and the OECD Staff Provident Fund for 2018, as well as the performance audit of the OECD. In 2019 NIK will also conduct nineteen audits transferred from the work plan for 2018.
Źródło:
Kontrola Państwowa; 2019, 64, 2 (385); 48-67
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Powiadomienie o ocenach, uwagach i wnioskach NIK : Sygnalizacyjna rola Izby
Notifying About Evaluations, Remarks and Conclusions of NIK – Comments on the Solution Adopted
Autorzy:
Trojanowski, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/2050119.pdf
Data publikacji:
2021-08
Wydawca:
Najwyższa Izba Kontroli
Tematy:
Najwyższa Izba Kontroli
NIK
kontrola
postępowanie kontrolne
wystąpienie pokontrolne
powiadomienie
wyniki kontroli NIK
wnioski pokontrolne NIK
Supreme Audit Office
audit
audit proceedings
post-audit statement
notification
audit results
audit conclusions of the Supreme Audit Office
Opis:
Postępowanie kontrolne Najwyższej Izby Kontroli w kształcie obowiązującym od 2012 r. doczekało się już wielu analiz i opracowań. Dotychczas nie podjęto jednak głębszej refleksji nad wprowadzoną wówczas instytucją powiadamiania o ocenach, uwagach i wnioskach zawartych w wystąpieniu pokontrolnym NIK. Artykuł przybliża te rozwiązania prawne, podnosząc liczne, związane z nimi wątpliwości interpretacyjne, wraz z propozycjami rozwiązań. Z pewnością nie wyczerpuje jednak tytułowej tematyki, może natomiast być punktem wyjścia do dalszych dyskusji, analiz i spojrzenia na zagadnienie z punktu widzenia praktyki.
The article comprises an analysis of the solution introduced on the basis of Article 62a of the Act on the Supreme Audit Office, related to notifying about evaluations, remarks and conclusions included in management letters. Similarly to the other provisions of the amended (in fact the new one) the NIK audit procedure, the Article entered into force on 2 June 2021. It allows for clear differentiation between management letters addressed to the managers of auditees, and notifications about evaluations, remarks and conclusions comprised in management letters that are developed on the basis of other legal provisions. In the text such matters have been discussed as, among other, the origins of notification introduction, entities authorised to issue notifications, ad dressees of notifications and their obligations, and the matter of making a notification publicised. The author indicates legal doubts that arise on the basis of Article 62a of the Act on NIK, by presenting and substantiating proposals for solutions in the area. In some cases, the author also makes proposals for modifying this provision.
Źródło:
Kontrola Państwowa; 2021, 66, 4 (399); 95-112
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
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