- 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