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Wyświetlanie 1-15 z 43
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:
Egzekucja należności z tytułu składek na ubezpieczenia społeczne – współpraca ZUS i urzędów skarbowych
Collection of Social Insurance Liabilities – Cooperation with the Social Insurance Institution and Tax Offices
Autorzy:
Biczyk, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/416963.pdf
Data publikacji:
2015-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
Social Insurance Liabilities
tax office
ZUS
Opis:
NIK has evaluated the activities of the Social Insurance Institution (ZUS) and tax offices with regard to collecting social insurance liabilities (and liabilities related to the Labour Fund, the Fund for Employees’ Guaranteed Benefits, the Fund for Bridge Pensions and health insurance). The audit was conducted at the central office of the ZUS, at 16 branches of the ZUS and at 16 tax offices. The audit covered the years 2012-2013, and additionally comparative data were collected from the years 2010-2011. NIK has observed that in the audited period the Social Insurance Institution did not have instruments that would allow for a reliable current analysis of collection related activities, both at local branches and at the central office. The main obstacle was the low functionality of the information technology tools used.
Źródło:
Kontrola Państwowa; 2015, 60, 1 (360); 116-131
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:
Projektowane zmiany Prawa zamówień publicznych. Nowelizacja wciąż bez systemowych rozwiązań
Proposed Changes to the Public Procurement Law. Amendments that Still Lack Systemic Solutions
Autorzy:
Panasiuk, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/417162.pdf
Data publikacji:
2016-08
Wydawca:
Najwyższa Izba Kontroli
Tematy:
public procurement law
legal regulation
Public Procurement Office
legislative process
Opis:
As a result of the adoption by the European Parliament, in 2014, of the package of new directives coordinating the procedure of public procurement granting, it was possible to consider improvements of the binding legal regulations, both with regard to their adjustment to the new directives, and with regard to the use of the experience gathered to date. Months passed since the adoption of the new directives, but no clear information was provided on the future of the public procurement law: whether comprehensive works would be taken to reconstruct the procurement system, or whether the government would focus on adding new provisions to the existing legal regulation that was not clear anyhow already. From time to time, the public opinion was informed about the works on the implementation of the new directives package. Today we know, though, that it will consist in another amendment to the public procurement law, deprived of the thorough consideration of the functioning of the procurement system.
Źródło:
Kontrola Państwowa; 2016, 61, 4 (369); 120-131
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:
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:
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:
Wykorzystanie środków budżetu na obsługę informatyczną wyborów – nieprawidłowości w działaniach Krajowego Biura Wyborczego
Use of State Budget Funds on IT Services during Elections – Irregularities in the Activity of the National Electoral Office
Autorzy:
Moszczyńska, Bogusława
Powiązania:
https://bibliotekanauki.pl/articles/417213.pdf
Data publikacji:
2015-12
Wydawca:
Najwyższa Izba Kontroli
Tematy:
National Electoral Office
self-government elections
processing the protocols
local electoral commissions
Opis:
The National Electoral Office (Polish: Krajowe Biuro Wyborcze – KBW) authorised an information system for servicing self-government elections where significant errors were detected with regard to processing the protocols of local electoral commissions (as for their generating, developing and printing). The analysis of the source code of the central system, which was made by the experts employed by the Supreme Audit Office, revealed numerous irregularities, some of which were indeed critical. The errors detected could have resulted in unauthorised access to the data by the users of the central system, and to unauthorised access to the system and the data by persons who did not have an account there. The article presents the detailed findings of the audit.
Źródło:
Kontrola Państwowa; 2015, 60, 6 (365); 102-114
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Przykład prawa inspiracji ustawodawczej – Artykuł 11a ustawy o Najwyższej Izbie Kontroli
Example of the Right of Legislative Inspiration – Article 11a of the Act on the Supreme Audit Office
Autorzy:
Gubała, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/417158.pdf
Data publikacji:
2016-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
article 11a
Act on the Supreme Audit Office
legislative inspiration
legislative activities
Opis:
In his article, the author presents an analysis of the provisions of Article 11a of the Act on the Supreme Audit Office. This regulation sets forth the right of legislative inspiration, namely a normative construct that allows to inspire other bodies in the area of legislative activities. The article presents the essence of legislative inspiration, especially as compared to other notions related to launching of legislative works. It also discusses the provision of Article 11a of the Act from the perspective of the way in which it allows for influencing a potential legislative process. The article depicts two aspects: the formal aspect (that refers to the proceedings aimed at formulating a legislative proposal) and the material aspect (that refers to the subject matter of the outcome of the activities that constitute the execution of the right of legislative inspiration).
Źródło:
Kontrola Państwowa; 2016, 61, 1 (366); 54-67
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Investigations of the UK NAO : A New Type of Audit?
Autorzy:
Mazur, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2042143.pdf
Data publikacji:
2020-12
Wydawca:
Najwyższa Izba Kontroli
Tematy:
investigations
performance audit
UK National Audit Office
NAO
SAI of the United Kingdom
Opis:
Supreme Audit Institutions (SAIs) strive to address important and topical concerns which attract media coverage and are of interest to the Parliament and citizens. Since 2013, the National Audit Office of the United Kingdom (NAO) has been carrying out ‘Investigations’. These are not investigations as defined in criminal law but rapid and responsive ‘engagements’ with data gathered and presented quickly. The topics of such investigations are specific, so that they can be developed fast (usually within three–four months) and described briefly (reports should not exceed 5,000 words). Investigations usually address issues that give rise to social concerns that things might not work properly, so their main addressees are not state bodies, but citizens, too. Unlike in financial and performance audit, investigations are facts only (without evaluations or recommendations), however they are written in a way that allows the readers to draw their own conclusions. In this article, the author discusses changes impacting on the NAO and its work supporting the House of Commons, and presents the concept and practice behind these. The role of such investigations is viewed in the context of other NAO activities, the topics covered and procedures adopted.
Źródło:
Kontrola Państwowa; 2020, 65, 6 (395); 30 - 49
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 43

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