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Wyświetlanie 1-15 z 86
Tytuł:
Protokół Komisji Rewizyjnej Polskiego Towarzystwa Parazytologicznego z posiedzenia odbytego w dniu 15 VII 87, obejmującego okres od października 1984 do lipca 1987 r.
Minutes of the session of the Committee of Auditors of PPS on July 15th 1987 (October 1984 - July 1987)
Autorzy:
Ogielski, L.
Grabda-Kazubska, B.
Machnicka, B.
Powiązania:
https://bibliotekanauki.pl/articles/839082.pdf
Data publikacji:
1988
Wydawca:
Polskie Towarzystwo Parazytologiczne
Tematy:
Polskie Towarzystwo Parazytologiczne
Komisja Rewizyjna
dzialalnosc organizacyjna
dzialalnosc wydawnicza
finanse
lata 1984-1987
posiedzenie
protokoly
Źródło:
Annals of Parasitology; 1988, 34, 4-6
0043-5163
Pojawia się w:
Annals of Parasitology
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Protokół Zwyczajnego Ogólnego Zebrania Członków Polskiego Towarzystwa Parazytologicznego, które odbyło się w Poznaniu dnia 12 września 1991. Załącznik 4. Protokół Komisji Rewizyjnej Polskiego Towarzystwa Parazytologicznego z posiedzenia, które odbyło się w dniu 11.09.1991 r., oceniającego działalność Towarzystwa za okres od września 1987 do września 1991
Protocol of the Committee of Auditors of PPS on September 11th 1991 (September 1987 - September 1991)
Autorzy:
Fagasinski, A.
Boczon, K.
Derylo, A.
Powiązania:
https://bibliotekanauki.pl/articles/841423.pdf
Data publikacji:
1992
Wydawca:
Polskie Towarzystwo Parazytologiczne
Źródło:
Annals of Parasitology; 1992, 38, 1-2
0043-5163
Pojawia się w:
Annals of Parasitology
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Etyka w pracy audytora wewnętrznego
Ethics in the Work of Internal Auditor
Autorzy:
Krawczyk, Marzena
Sekuła, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/20026805.pdf
Data publikacji:
2008
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
ethics
audit
auditors
ethical codes
Opis:
Internal audit provides an independent and objective opinion to the Board on risk management, control and governance, by measuring and evaluating their effectiveness in achieving an organisation’s agreed objectives. It also provides an independent and objective consultancy service to help line management improve the organisation’s processes. Internal auditors should respect in their work some ethical rules, especially these included in the Code of Ethics formed by the IIA. This code is intended to clarify the standard of conduct expected from all members of the internal audit unit. The main four principles that should be observed are as follows: integrity, objectivity, competency and confidentiality Being ethical in internal audit is necessary in order to win the trust of the environment in which auditors work. However, declaring one’s readiness to respect the Code of Ethics is not enough. Much more important is to implement and comply with given rules in carrying out audit duties.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2008, 11, 2; 113-120
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Znaczenie aktywności społecznej i edukacyjnej osób starszych w perspektywie słuchaczy Uniwersytetu Trzeciego Wieku i Osób Niepełnosprawnych w Elblągu
Importance of Social and Educational Activity of Older Persons in the View of Auditors of the University of the Third Age and Handicapped Persons in Elblag
Autorzy:
Seredocha, Izabela
Powiązania:
https://bibliotekanauki.pl/articles/639335.pdf
Data publikacji:
2010
Wydawca:
Uniwersytet Jagielloński. Wydawnictwo Uniwersytetu Jagiellońskiego
Tematy:
LIFE ACTIVITY
SOCIAL POLICY
THE UNIVERSITY OF THE THIRD AGE
Opis:
(Polish title below: Znaczenie aktywnosci spolecznej i edukacyjnej osob starszych w perspektywie sluchaczy Uniwersytetu Trzeciego Wieku i osob niepelnosprawnych w Elblagu). Ageing of the society demands essential changes in the social policy. Activating elderly people, which is realized by local governments, is becoming a desirable action. Universities of the Third Age are one of its forms. The research conducted among the University of the Third Age and Disabled People in Elblag students shows that they are quite satisfied with their lives, which is conditioned, among other things, by the level of life activity including participation in the University of the Third Age and Disabled People classes.
Źródło:
Zarządzanie Publiczne; 2010, 3 (11); 155-170
2084-3968
Pojawia się w:
Zarządzanie Publiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Professionalization of Internal Auditing
Autorzy:
Gacoń, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/417385.pdf
Data publikacji:
2013
Wydawca:
Akademia Leona Koźmińskiego w Warszawie
Tematy:
internal auditing
professionalization
Institute of Internal Auditors
Opis:
Purpose: This paper attempts to examine the meaning of professionalization, the conditions required for professionalization and whether internal auditing can be recognized as a profession. The paper makes use of study results in the fi eld of internal auditing conducted in Europe and the USA, as well as Andrew Abbott’s theory on the system of professions. Professions have common characteristics which differentiate them from other occupations. These characteristics were used to determine the criteria for evaluating the professionalism of internal auditing. The conducted analysis indicates that presently internal auditing cannot be regarded as an independent profession. Methodology: Study results (quantitative and qualitative) in the fi eld of internal auditing were used in the analysis. Findings: The conducted analysis indicates that presently internal auditing cannot be regarded as an independent profession. Research limitations: Only a selection of research studies conducted in the USA and a few European countries were used, which limits the cognitive value of the analysis. Originality: The paper presents an overview of conducted research studies and gives an evaluation of the current state of professionalization of internal auditing.
Źródło:
Management and Business Administration. Central Europe; 2013, 21, 4(123); 55-68
2084-3356
Pojawia się w:
Management and Business Administration. Central Europe
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:
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:
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
Tytuł:
O pewnym modelu pozwalającym identyfikować k najbardziej podejrzanych rekordów w zbiorze danych księgowych w procesie wykrywania oszustw finansowych
About a Model Identifying the K Most Suspicious Records in an Accounting Data Set in the Process of Financial Fraud Detection
Autorzy:
Baryła, Mateusz
Powiązania:
https://bibliotekanauki.pl/articles/590442.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Biegli rewidenci
Oszustwa finansowe
Oszustwa w sprawozdaniach finansowych
Programowanie matematyczne
Authorized auditors
Financial fraud
Fraud in the financial statements
Mathematical programming
Opis:
Financial frauds lead to the disturbance of a normal development of stock markets. When they appear, the funds are not properly allocated, which has a negative impact on economic growth. In most cases, investors make decisions taking into consideration economic information presented by companies. Financial frauds substantially affect data included in financial statements. For this reason, it seems important to undertake steps aiming at fraud detection. A key role in this issue may be assumed by auditors who are responsible for identifying significant financial irregularities.
Źródło:
Studia Ekonomiczne; 2014, 203; 11-18,
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Odpowiedzialność dyscyplinarna mianowanych kontrolerów NIK - znowelizowana ustawa o Najwyższej Izbie Kontroli
Disciplinary Responsibility of Nominated Auditors – Amended Act on the Supreme Audit Office
Autorzy:
Jarzęcka-Siwik, Elżbieta
Skwarka, Bogdan
Powiązania:
https://bibliotekanauki.pl/articles/416852.pdf
Data publikacji:
2014-08
Wydawca:
Najwyższa Izba Kontroli
Tematy:
disciplinary responsibility
Nominated Auditors
Opis:
The provisions on the disciplinary responsibility are set forth in legal acts, while lower level regulations cannot provide for the rules of proceeding, much less the rules of deciding on guild and punishment for deeds considered as disciplinary offence. In the previous legal act – after the Constitution of Poland of 2 April 1997 came into force – this rule was not obeyed. The provisions of the Act on the Supreme Audit Office of 23 December 1994 set out the rules of responsibility in a limited way. The amendments to the Act on NIK resulted in significant changes in the disciplinary proceedings. A new chapter has been added to the Act – Chapter 4a – that sets forth the rules of disciplinary responsibility of nominated auditors. The regulations in the field comprised in the Act are in accordance with the constitutional standards. Simultaneously, the Act has introduced several modifications that should improve the proceedings in disciplinary cases.
Źródło:
Kontrola Państwowa; 2014, 59, 4(357); 34-59
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Prezes NIK Krzysztof Kwiatkowski w ETO
President of NIK Krzysztof Kwiatkowski with a Visit to the ECA
Autorzy:
Miękina, Ewa
Powiązania:
https://bibliotekanauki.pl/articles/416613.pdf
Data publikacji:
2014-04
Wydawca:
Najwyższa Izba Kontroli
Tematy:
European Court of Auditors
cooperation
Court of Justice of the European Union
Opis:
The main item of the visit of the NIK President to Luxembourg was a meeting with President of the European Court of Auditors Vítor da Silva Caldeira. The heads of the two institutions discussed possibilities to extend cooperation between NIK and the European Court of Auditors (ECA). President Kwiatkowski had also a meeting with Polish people employed at the ECA and with representatives of the Court of Justice of the European Union.
Źródło:
Kontrola Państwowa; 2014, 59, 2(355); 166-169
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Przegląd partnerski w dziedzinie audytu finansowego – NIK kontroluje NATO
Peer Review in the Field of Financial Audit – NIK to Audit NATO
Autorzy:
Kurzyca, Wiesław
Powiązania:
https://bibliotekanauki.pl/articles/416896.pdf
Data publikacji:
2014-10
Wydawca:
Najwyższa Izba Kontroli
Tematy:
peer review
International Board of Auditors for NATO
Opis:
By the end of this year, for the first in the history of NATO, a peer review will be performed of its audit body – the International Board of Auditors for NATO (IBAN). The peer review will be carried out by the Supreme Audit Institutions of Poland and Spain. The Supreme Audit Office was approached to play the leading role in the peer review. According to the IBAN Chairman, this shows the greatest trust in the independence and professionalism of NIK auditors.
Źródło:
Kontrola Państwowa; 2014, 59, 5 (358); 133-135
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
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:
The Court I Remember and the Court I Can See Now – the 35th Anniversary of the European Court of Auditors
Autorzy:
Uczkiewicz, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/416414.pdf
Data publikacji:
2014-06
Wydawca:
Najwyższa Izba Kontroli
Tematy:
35th Anniversary of the European Court of Auditors
Opis:
Jacek Uczkiewicz, the first Polish member of the European Court of Auditors, in the brochure published by the ECA on the occasion of its 35th anniversary, presents, as several other authors, his reflections on the activities of the ECA, and discusses the most important, in his opinion, challenge that the ECA has to face.
Źródło:
Kontrola Państwowa; 2014, 59, 3(356); 48-52
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wpływ regulacji międzynarodowych na system kształcenia kadr polskich biegłych rewidentów
Autorzy:
Pfaff, Józef
Powiązania:
https://bibliotekanauki.pl/articles/587378.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Biegli rewidenci
Kształcenie kadr
Kształcenie zawodowe
Regulacje prawne
Standardy UE
Authorized auditors
EU standards
Legal regulations
Personnel training,
Vocational training,
Opis:
Auditors perform an important role in each society. Expectations of financial report users and contracting parties for auditing continuously rise, therefore, in order to satisfy them, auditors need to constantly improve their qualifications and have interdisciplinary knowledge of the enterprise. That is a reason why, besides acquiring technical knowledge and accounting skills, auditors require abilities to perform the roles of a counsellor, a financial analyst, a negotiator and a manager, when necessary. Because of the fact the world aims at globalising the market economy, in which investments and financial transactions cross country borders more and more frequently, auditors need extensive knowledge in order to understand the context in which companies and other organizations operate. More often they deal with investigating groups of companies of international reach, therefore their knowledge and qualifications should be of an international nature as well. Polish system of audit staff education is based on international solutions regarding acquiring theoretical knowledge and gaining practical skills in the course of the qualification procedure, aiming at obtaining rights of an auditor. The purpose of this article is to show the impact of regulations of the European Union and the International Education Standards upon Polish system of audit staff training. In order to accomplish this aim, we have utilized research methods of the critical analysis of legal regulations, both domestic and international, analysis of the literature on the subject, and drawing conclusions based on our own observations and experience regarding conducting examinations for prospective candidates for auditors and participating in a mandatory training of auditors.
Źródło:
Studia Ekonomiczne; 2014, 164; 121-133
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 86

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