- Tytuł:
-
Odpowiedzialność za mniejszej wagi naruszenie obowiązków – rozwiązanie stosowane wobec mianowanych kontrolerów NIK
Responsibility for Lower Importance Breach of Duties – Solutions Applied to NIK Nominated Auditors - Autorzy:
- Róg, Łukasz
- Powiązania:
- https://bibliotekanauki.pl/articles/416644.pdf
- Data publikacji:
- 2017-12
- Wydawca:
- Najwyższa Izba Kontroli
- Tematy:
-
isciplinary responsibility
nominated auditor
lower importance breach
breach of an employee’s duties - Opis:
- The Act on the Supreme Audit Office of 23rd December 1994 was amended with chapter 4a (Disciplinary responsibility of nominated auditors) that regulates another issue, too, namely that of the responsibility for a lower importance breach of an employee’s duties, or a negligence of the dignity of the position. The examples of such breaches include, e.g. delays or leaving the post without notifying the supervisor. The article aims at presenting the origins of responsibility for such breaches in the provisions that regulate the disciplinary responsibility, at discussing its advantages and (potential) disadvantages, and at proposing general principles for its application with regard to nominated auditors, on the basis of the concept of a lower importance case, formed in relation to material provisions of the criminal law.
- Źródło:
-
Kontrola Państwowa; 2017, 62, 6 (377); 21-33
0452-5027 - Pojawia się w:
- Kontrola Państwowa
- Dostawca treści:
- Biblioteka Nauki
Artykuł