- Tytuł:
-
Osoba odpowiedzialna a sprawca – akty prawne dotyczące NIK wobec wybranych uregulowań innych ustaw
Person Responsible versus Perpetrator – Legal Acts related to NIK versus Selected Provisions of Other Acts - Autorzy:
- Rybczyński, Maciej
- Powiązania:
- https://bibliotekanauki.pl/articles/417192.pdf
- Data publikacji:
- 2017-04
- Wydawca:
- Najwyższa Izba Kontroli
- Tematy:
-
responsibility
person responsible
post audit statement
person who committed an irregularity - Opis:
- In the current Act on NIK, a definition of “a person responsible” cannot be found, nor can be that of “perpetrator – a person who committed an irregularity”, although the legislator has used the former term in several articles of the act without, however, explaining it, and without solving the problem. For example, a post audit statement should indicate persons responsible for irregularities, and the scope and consequences of those irregularities, on the basis of the material gathered in the audit file. This is probably the most significant provision of the Act on NIK, related to the issue discussed in this study. The author, referring to linguistic, systemic and usefulness-related interpretation of the provisions regulating the activity of NIK, as well as post-audit statements, attempts to answer these doubts.
- Źródło:
-
Kontrola Państwowa; 2017, 62, 2 (373); 18-31
0452-5027 - Pojawia się w:
- Kontrola Państwowa
- Dostawca treści:
- Biblioteka Nauki
Artykuł