- Tytuł:
-
Audytorska ewolucja NIK? – analiza wniosków i uwag pokontrolnych
Audit Evolution of NIK – Analysis of Audit Recommendations - Autorzy:
- Frątczak, Tomasz
- Powiązania:
- https://bibliotekanauki.pl/articles/416681.pdf
- Data publikacji:
- 2015-04
- Wydawca:
- Najwyższa Izba Kontroli
- Tematy:
-
Audit
internal control system
audit recommendations
post-inspection recommendations - Opis:
- The article attempts to answer the question whether the Supreme Audit Office, in its practice, has been evolving from an office that focuses on detecting concrete irregularities, to an institution that analyses an entity or an area with regard to deficiencies of their internal control systems. Some 130 recommendations presented in post-audit statements and pronouncements on audit results have been analysed. The criterion adopted was a possibility to define the nature of a recommendation as an audit recommendation, or a post-audit recommendation as understood in an ‘inspection-like’ audit. System-related character is the basis for qualifying a recommendation as an audit recommendation – such a recommendation is directed towards improvement of the internal/management control system, especially these internal control elements/subsystems in which deficiencies have been found. Recommendations directed towards the future – management of risk areas – have been regarded as audit recommendations. While post-inspection recommendations can be characterised as focusing on an irregularity detected and its elimination.
- Źródło:
-
Kontrola Państwowa; 2015, 60, 2 (361); 28-38
0452-5027 - Pojawia się w:
- Kontrola Państwowa
- Dostawca treści:
- Biblioteka Nauki
Artykuł