Temat: international court - Katalog OPAC zbiorów

Skocz do pozycji: 1.

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

Skocz do pozycji: 2.

Tytuł:: Międzynarodowa aktywność NIK w Unii Europejskiej – nowy art. 12a ustawy o NIK
International Activity of NIK in the European Union – New Article 12a of the Act on NIK
Autorzy:: Mazur, Jacek
Powiązania:: https://bibliotekanauki.pl/articles/416555.pdf
Data publikacji:: 2014-06
Wydawca:: Najwyższa Izba Kontroli
Tematy:: participation of NIK in international audits
cooperation of NIK with the European Court of Auditors
activity of NIK in the forum of the Contact Committee of the Heads of the EU SAIs
Opis:: In his article, the author presents: (1) the participation of NIK in international audits (interpretation of new Article 12a of the Act on NIK that clearly sets out the right to conduct such audits; types and examples of such audits; advantages of international auditing); (2) the cooperation of NIK with the European Court of Auditors – ECA (participation of NIK auditors in ECA missions in Poland; NIK’s attempts to initiate collaboration with the ECA in conducting audits of the use of EU funds; cooperation with the Polish member of the ECA); (3) the activity of NIK in the forum of the Contact Committee of the Heads of the EU SAIs. In conclusions, the article emphasises that NIK should, as best as possible, perform its tasks related to a Supreme Audit Institution of an EU Member State.
Źródło:: Kontrola Państwowa; 2014, 59, 3(356); 10-36
0452-5027
Pojawia się w:: Kontrola Państwowa
Dostawca treści:: Biblioteka Nauki

Artykuł

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