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    Wyświetlanie 1-4 z 4
    Tytuł:
    Przygotowanie i przeprowadzanie kontroli doraźnych przez Najwyzszą Izbę Kontroli – działalność kontrolna Izby
    Preparation and Performance of Ad Hoc Audits by Supreme Audit Office – NIK’s Audit Activity
    Autorzy:
    Jarzęcka-Siwik, Elżbieta
    Proksa, Maciej
    Powiązania:
    https://bibliotekanauki.pl/articles/416929.pdf
    Data publikacji:
    2016-10
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    ad hoc audits
    Supreme Audit Office
    audit activities
    planned activity
    performing ad hoc audits
    Opis:
    The audit activity of the Supreme Audit Office is primarily its planned activity. This is set forth in Article 6 (2) of the Act of 23rd December 1994 on the Supreme Audit Office. The legislator left some freedom to NIK with regard to setting the area of its audit activity, providing for a possibility to conduct ad hoc audits. Decisions on performing ad hoc audits are taken in accordance with the principles set by the director of the competent organisational unit of NIK, upon consent of the authorised member of the NIK management, i.e. the President of NIK or the authorised Vice-President. Such a model is aimed at preventing the excessive application of audit activities due to external pressure. And it is necessary because NIK’s independence and objectivity must be ensured, especially when an initiative to conduct an audit comes from the outside.
    Źródło:
    Kontrola Państwowa; 2016, 61, 5 (370); 31-45
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Kontrole doraźne koordynowane – badania podjęte przez NIK w latach 2014–2016
    Coordinated Ad Hoc Audits – Audits Conducted by NIK in the Years 2014–2016
    Autorzy:
    Minkowski, Józef
    Powiązania:
    https://bibliotekanauki.pl/articles/416985.pdf
    Data publikacji:
    2018-06
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    Supreme Audit Office
    ad hoc audits
    planned audits
    coordinated ad hoc audit
    pronouncemnt on audit results
    Opis:
    The Supreme Audit Office, although its tasks are realised on the basis of annual work plans, is also mandated to conduct ad hoc audits, including coordinated ad hoc audits. This is the case when there is an urgent need for examining a specific topic of special importance to the functioning of the State. Ad hoc audits are not included in the NIK work plan, however the issues they touch upon can be subject to a planned audit with a broader scope. The article presents the findings of nine coordinated ad hoc audits carried out in the years 2014–2016.
    Źródło:
    Kontrola Państwowa; 2018, 63, 3 (380); 20-36
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Plan pracy NIK na 2019 rok - dobór tematów i zamierzenia
    NIK Work Plan for 2019
    Autorzy:
    Szyc, Ryszard
    Powiązania:
    https://bibliotekanauki.pl/articles/416951.pdf
    Data publikacji:
    2019-04
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    work plan
    Supreme Audit Office
    NIK audits
    audit subjects
    planned audits
    ad hoc audits
    Opis:
    The main part of the activity of the Supreme Audit Office of Poland is based on the annual work plans, adopted by the Council of NIK and submitted, for taking note of, to the Lower House of the Polish Parliament, i.e. the Sejm. This year’s work plan comprises 111 audits, including the obligatory audits of the state budget execution in 2018 and the implementation of the monetary policy guidelines. The remaining 109 audit topics cover four international audits that NIK has been conducting: the audit of the financial statements of the Council of Europe, the audit of selected organisational issues and several performance audits in the Council of Europe, the audit of the financial statements of the Organisation for Economic Co-operation and Development (OECD) and the OECD Staff Provident Fund for 2018, as well as the performance audit of the OECD. In 2019 NIK will also conduct nineteen audits transferred from the work plan for 2018.
    Źródło:
    Kontrola Państwowa; 2019, 64, 2 (385); 48-67
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Plan pracy NIK na 2018 rok
    NIK Work Plan for the year 2018
    Autorzy:
    Szyc, Ryszard
    Powiązania:
    https://bibliotekanauki.pl/articles/417168.pdf
    Data publikacji:
    2018-02
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    work plan
    Supreme Audit Office
    NIK audits
    audit subjects
    planned audits
    ad hoc audits
    Opis:
    The activity of the Supreme Audit Office is fundamentally based on annual work plans, adopted by the Council of NIK and submitted to the Lower House of the Polish Parliament (Sejm). Apart from the audits included in the work plan, NIK conducts ad hoc audits to respond to information on potential irregularities resulting, among others, from the current analysis of the social and economic situation, including complaints and motions submitted to NIK. In the NIK work plan for the year 2018, 109 audit subjects have been comprised (excluding obligatory audits, i.e. the state budget execution and the analysis of the monetary policy guidelines). Among the 109 audit subjects, in 2018 NIK will carry out four international audits: the financial audit of the European Organisation for Nuclear Research (CERN), the financial audit of the CERN pension fund, the financial audit of the Council of Europe (CoE), as well as the audit of selected organisational aspects and performance audits in the Council of Europe. On the basis of general assumptions, the full obligatory compliance of the audits proposed to the work plan with suggested audit areas has not been provided, nevertheless as many as 88.8 percent of the issues included in the plan are related to key areas of the State’s activity. The majority of these issues are connected with public administration, environment, health, transportation, public order and public security.
    Źródło:
    Kontrola Państwowa; 2018, 63, 1 (378); 8-23
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-4 z 4

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