- 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