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    Wyświetlanie 1-7 z 7
    Tytuł:
    Relacje między NOK i parlamentami – konferencja w Czarnogórze
    Relations between SAIs and Parliaments – Conference in Montenegro
    Autorzy:
    Mazur, Jacek
    Powiązania:
    https://bibliotekanauki.pl/articles/416457.pdf
    Data publikacji:
    2014-02
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    Supreme Audit Institutions
    European Court of Auditors
    Opis:
    The conference was organised in November 2013 by the Network of the Supreme Audit Institutions (SAIs) of the EU Candidate and Potential Candidate Countries (Albania, Bosnia and Herzegovina, Macedonia, Montenegro, Serbia and Turkey) and the European Court of Auditors, with significant support from SIGMA. The objective of the conference was to exchange information and to establish closer relations between SAIs and parliaments: this goal was achieved by the participation of high rank representatives of these bodies, important presentations, lively discussions and informal contacts. Despite differences between individual countries, representatives of SAIs and parliaments unanimously agreed that their institutions need to cooperate, as it is a prerequisite for accountability of the public administration.
    Źródło:
    Kontrola Państwowa; 2014, 59, 1(354); 149-153
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Kontrola wykonania budżetu Unii Europejskiej
    Audit of the execution of the EU budget
    Autorzy:
    Mazur, Jacek
    Powiązania:
    https://bibliotekanauki.pl/articles/417132.pdf
    Data publikacji:
    2014-12
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    annual report
    EU budget
    European Court of Auditors
    Opis:
    In its annual report on the EU budget published on 5 November 2014, the European Court of Auditors (ECA) warns that the budget system is too focused on just getting funds spent and needs to place more emphasis on achieving results. As independent auditor, the ECA signed off the 2013 accounts of the European Union, but stresses that the management of EU spending is not yet good enough overall − either at EU level or in the Member States.
    Źródło:
    Kontrola Państwowa; 2014, 59, 6 (359); 58-61
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    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
    Tytuł:
    Współpraca ETO i NOK państw Unii w prowadzeniu kontroli
    Cooperation between the European Court of Auditors and SAIs of European Union Member States in Audits
    Autorzy:
    Mazur, Jacek
    Powiązania:
    https://bibliotekanauki.pl/articles/417164.pdf
    Data publikacji:
    2018-12
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    European Court of Auditors
    ECA
    SAI
    audits
    EU
    ECA and SAI cooperation
    Opis:
    The mandate of the European Court of Auditors (ECA) and Supreme Audit Institutions (SAIs) of the European Union Member States – with regard to auditing of the management and utilisation of EU funds – overlap to some extent. The ECA and SAIs also partially share the stakeholders – the citizens of the European Union. As a result, cooperation of these bodies seems natural. In his article, the author presents the main areas of cooperation between the ECA and SAIs: participation of SAIs in the Court’s audit visits in the Member States, the activities aimed to mitigate the risk of duplicated audits, and cooperative audits.
    Źródło:
    Kontrola Państwowa; 2018, 63, 6 (383); 46-74
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Prezentacja doświadczeń Europejskiego Trybunału Obrachunkowego w Polsce – wzmocnienie współpracy ETO i NIK
    Presentation of Experience of the European Court of Auditors in Poland – Strengthening Cooperation between the ECA and NIK
    Autorzy:
    Mazur, Jacek
    Powiązania:
    https://bibliotekanauki.pl/articles/416578.pdf
    Data publikacji:
    2015-06
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    European Court of Auditors
    Cooperation between the ECA and NIK
    EU budget
    public funds management
    Opis:
    In April 2015, a delegation of the European Court of Auditors, which is one of the seven European institutions, paid a visit to Poland. The main topics discussed during the visit included effective supervision of the public finance, experience of the ECA in the field of improving European and national public audit systems, the promotion of the role of the ECA in improving the management of funds from the EU budget, and strengthening cooperation with the Supreme Audit Office of Poland. The visit can be regarded as an important source of opinion and information. The Polish participants of the meeting had an opportunity to get acquainted with the work of the ECA and its results, with the activities aimed at improving the public funds management process, as well with the main areas of risk related to the management of the European budget.
    Źródło:
    Kontrola Państwowa; 2015, 60, 3 (362); 24-45
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    New Trends in the Works of Supreme Audit Institutions : Inspired by the ECA’s Audit
    Autorzy:
    Mazur, Jacek
    Powiązania:
    https://bibliotekanauki.pl/articles/2041340.pdf
    Data publikacji:
    2020-06
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    Supreme Audit Institutions
    SAIs
    SAI work trends
    European Court of Auditors
    ECA audit
    conducting public consultations
    Opis:
    In his article, the author presents several elements of the practices of Supreme Audit Institutions (SAIs): a multiannual audit strategy, selection of non-routine audit topics, informing the public about planned audits or audits in progress, or giving citizens an opportunity to contribute to audits. These illustrate new trends in the works of some SAIs. The inspiration for the article came from the audit conducted by the European Court of Auditors on the performance of public consultations by the European Commission.
    Źródło:
    Kontrola Państwowa; 2020, 65, 3 (392); 28-46
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    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
      Wyświetlanie 1-7 z 7

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