- Tytuł:
-
Czy ustawa – Prawo przedsiębiorców ogranicza kompetencje kontrolne NIK – głos w dyskusji
Does the Entrepreneurs’ Law Limit NIK’s Audit Mandate? – Voice in the Discussion - Autorzy:
- Nowak-Far, Artur
- Powiązania:
- https://bibliotekanauki.pl/articles/416404.pdf
- Data publikacji:
- 2019-04
- Wydawca:
- Najwyższa Izba Kontroli
- Tematy:
-
Entrepreneurs' Law
NIK's audit mandate
economic activity
freedom of economic activity, executive power - Opis:
- The intention of the authors of the act of 2018 – Entrepreneurs’ Law (Polish: UPP) was to have the regulation cover a wide group of bodies mandated to audit businesses. With regard to the Supreme Audit Office this objective was not, however, met. This is due to the nature of NIK’s audits – which is state auditing – rather than administrative control, conducted for the legislative branch – the Sejm, which is mandated to present its proposals for audits, to be included in the NIK’s work plan, concerned with the executive branch. If the provisions set forth in Chapter 5 of the Entrepreneurs’ Law were applied, the control function of the Sejm would be significantly limited. In his article, the author attempts to answer the question whether the limitations set forth in the Law should be applied by NIK during its audits concerning entrepreneurs.
- Źródło:
-
Kontrola Państwowa; 2019, 64, 2 (385); 68-86
0452-5027 - Pojawia się w:
- Kontrola Państwowa
- Dostawca treści:
- Biblioteka Nauki