- Tytuł:
-
Projekt nowych standardów audytu wewnętrznego - potencjalne skutki dla sektora finansów publicznych
Draft of New Internal Auditing Standards – Potential Impact on the Public Finance Sector - Autorzy:
- Ogórek, Cezary
- Powiązania:
- https://bibliotekanauki.pl/articles/20874593.pdf
- Data publikacji:
- 2023-10
- Wydawca:
- Najwyższa Izba Kontroli
- Tematy:
-
audyt wewnętrzny
międzynarodowe standardy audytu wewnętrznego
finanse publiczne
sektor finansów publicznych
internal auditor
head of the Internal Audit Team at the Ministry of the Interior and Administration - Opis:
-
W artykule omówiono projekt Globalnych standardów audytu wewnętrznego, opracowany przez Instytut Audytorów Wewnętrznych (IIA Global)1 , który w 2023 r. został poddany konsultacjom międzynarodowym. Wprowadza on zasadnicze zmiany w międzynarodowych standardach audytu, dotyczące m.in. obowiązków audytorów oraz kierowników jednostek. Autor rozważa jego potencjalne skutki dla sektora finansów publicznych w Polsce, wskazując nadzieje i obawy związane z projektem.
Internal auditing is a modern tool to manage an organisation, the origins of which can be traced back to the private sector of the United States. It was a response to changing needs and the growing organisational complexity of large corporations. These changes created a need for new services among those charged with governance (members of governing boards and supervisory boards), consisting of examinations that would be objective and independent of operational processes of organisations. In Poland, internal auditing has been present in the public finance sector for over 20 years. The notion was introduced to the legal system at the end of 1998 as one of the consequences of Poland’s accession to the European Union. Once the internal auditor profession appeared, a need was observed to define the expected requirements as for defining the scope of audit engagements and their conduct, as well as the requirements for persons who do this job. These issues are defined in the internal auditing standards of the Institute of Internal Auditors (IIA Global). They are uniform for the whole internal audit profession, regardless of an organisation. The standards evolve, too, in order to ensure high quality services provided on their basis. In his article, the author discusses the draft of new global internal auditing standards developed by the IIA Global, subject to international consultation in 2023. The update introduces significant changes to the international internal auditing standards, related, among others, to the duties of internal auditors and heads of internal audit units. The author discusses the potential impact of the update on the public finance sector in Poland, and he indicates hopes and fears related to the draft. - Źródło:
-
Kontrola Państwowa; 2023, 68, 5 (412); 37-59
0452-5027 - Pojawia się w:
- Kontrola Państwowa
- Dostawca treści:
- Biblioteka Nauki
Artykuł