Temat: auditors - Katalog OPAC zbiorów

Skocz do pozycji: 1.

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

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Skocz do pozycji: 2.

Tytuł:: Postgraduate Education for Internal Auditors Versus Employers’ Expectations
Autorzy:: Grzesiak, Lena
Powiązania:: https://bibliotekanauki.pl/articles/1194141.pdf
Data publikacji:: 2020
Wydawca:: Szkoła Główna Handlowa w Warszawie
Tematy:: internal audit
internal audit education
postgraduate education for internal auditors
internal auditors’ competencies
Opis:: The article analyses the content and structure of postgraduate courses in internal auditing to compare them with Polish employers’ expectations about internal auditors’ competencies. It was prepared based on a review of the literature and analysis of 43 online job ads for internal auditors and 19 postgraduate internal auditing courses available from 17 higher schools in Poland. The comparative analysis of postgraduate courses for internal auditors and employers’ expectations regarding the professionals’ characteristics revealed the weaknesses of the former and their limited ability to provide public and private organizations with the right types of specialists. Educational institutions were found to underestimate the importance of internal auditors’ soft skills.
Źródło:: Edukacja Ekonomistów i Menedżerów; 2020, 55, 1; 66-80
1734-087X
Pojawia się w:: Edukacja Ekonomistów i Menedżerów
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

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

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Skocz do pozycji: 4.

Tytuł:: Funkcje audytu wewnętrznego w opinii polskich audytorów
Polish auditors’ opinion on the role of internal audit
Autorzy:: Kabalski, Przemysław
Grzesiak, Lena
Powiązania:: https://bibliotekanauki.pl/articles/515178.pdf
Data publikacji:: 2017
Wydawca:: Stowarzyszenie Księgowych w Polsce
Tematy:: audyt wewnętrzny
audytorzy
metafory
Instytut Audytorów Wewnętrznych
internal audit
auditors
metaphors
Institute of Internal Auditors
Opis:: W artykule przedstawiono wyniki badania opinii polskich audytorów wewnętrznych na temat funkcji audytu wewnętrznego. Badanie zostało przeprowadzone metodą sondażową z wykorzystaniem kwestionariusza ankiety. Poglądy ankietowanych zostały skonfrontowane z rolą, jaką współcześnie wyznaczają audytowi wewnętrznemu Instytut Audytorów Wewnętrznych, badacze na świecie, a także polska ustawa o finansach publicznych. Badanie wykazało dość dużą zbieżność tego, jak rolę audytu wewnętrznego widzą badani audytorzy z funkcją, jaką powinien on pełnić współcześnie w organizacji.
The aim of this article is to present the results of a survey conducted among Polish internal auditors. The survey deals with the function of internal audit. Auditors’ views on the role of internal audit were compared to the role of internal audit as defined by the Institute of Internal Auditors, researchers across the world and the Polish Public Finance Act. The survey revealed that the role internal audit as perceived by Polish auditors is close to the function that internal audit should perform in contemporary organizations.
Źródło:: Zeszyty Teoretyczne Rachunkowości; 2017, 91(147); 9-20
1641-4381
2391-677X
Pojawia się w:: Zeszyty Teoretyczne Rachunkowości
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 5.

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

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Skocz do pozycji: 6.

Tytuł:: Ethical threats and safeguards. The case of statutory auditors in the Gdansk region
Autorzy:: Kotyla, Cyryl
Hyży, Maciej
Powiązania:: https://bibliotekanauki.pl/articles/1917400.pdf
Data publikacji:: 2021-06-21
Wydawca:: Stowarzyszenie Księgowych w Polsce
Tematy:: auditors’ ethics
safeguards
public interest
independence
impartiality
Opis:: Purpose: The purpose of this study is to identify ethical threats faced by Polish statutory auditors in their professional work and the methods of counteracting these threats, i.e., safeguards ensuring compliance with ethical principles of statutory auditors. Methodology/Approach: Survey research was conducted among 45 statutory auditors from the Regional Branch of the Polish Chamber of Statutory Auditors in Gdansk with the aim of identifying the types of ethical threats and safeguards in the practice of Polish statutory auditors. Findings: Based on the research, it was found that among all types of ethical threats indicated in the survey, statutory auditors indicated the risk of familiarity as the type with which they most often deal. The risk of intimidation was ranked second on the list of threats. When it comes to safeguards used by the audited auditors, they primarily indicated two types, i.e., principles and procedures that enable the identification of interest and business relationship between the firm, the personnel and the client, as well as rotating senior assurance team personnel. Originality/Value: Our study fills the gap in the Polish literature in the field of research on the types of ethical threats in the work of statutory auditors and the safeguards they use. We have audited the occurrence of individual types of ethical threats and assessed which of them appear most often in the practice of statutory auditors, threatening the ethical attitudes of statutory auditors. Our study also enriches the literature by presenting the types of security used by Polish statutory auditors to comply with ethical principles
Źródło:: Zeszyty Teoretyczne Rachunkowości; 2021, 45(2); 121-144
1641-4381
2391-677X
Pojawia się w:: Zeszyty Teoretyczne Rachunkowości
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 7.

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

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Skocz do pozycji: 8.

Tytuł:: Wydatkowanie środków UE na rozwój obszarów wiejskich – wyniki kontroli Europejskiego Trybunału Obrachunkowego
EU Funds Spent on the Development of Rural Areas – Results of the Audit of the European Court of Auditors
Autorzy:: Zalega, Krzysztof
Powiązania:: https://bibliotekanauki.pl/articles/416741.pdf
Data publikacji:: 2015-12
Wydawca:: Najwyższa Izba Kontroli
Tematy:: European Court of Auditors
rural areas
error level
Opis:: According to the estimates of the European Court of Auditors (ECA), the average error level in expenditure on rural areas development stood at 8.2 per cent. Irregularities in investment activities constituted two-thirds of this error level, while irregularities in area aid – one-third. The ECA has evaluated the activities of the European Commission and Member States aimed at eliminating the main reasons behind the high error level with regard to this policy as partially effective. The basis for such an evaluation was the lack of systematic prevention of irregularities, despite the initiatives taken by the Commission.
Źródło:: Kontrola Państwowa; 2015, 60, 6 (365); 78-94
0452-5027
Pojawia się w:: Kontrola Państwowa
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 9.

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

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Skocz do pozycji: 10.

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

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