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    Tytuł:
    Prawo do obrony mianowanych kontrolerów – postępowanie dyscyplinarne w NIK
    Nominated Auditors’ Right to Defence – NIK Disciplinary Proceedings
    Autorzy:
    Róg, Łukasz
    Powiązania:
    https://bibliotekanauki.pl/articles/417180.pdf
    Data publikacji:
    2017-02
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    right to defence
    nominated auditors
    disciplinary proceeding
    de lege ferenda proposals
    de lege lata proposals
    Opis:
    The right to defence (ius defensionis) is one of the fundamental rights in a democratic state of law. It is applied not only in criminal proceedings, but also in other proceedings of repressive nature, including disciplinary proceedings against NIK nominated auditors. In his article, the author presents some arguments in favour of amending the Act on the Supreme Audit Office with regard to the entities that can perform the role of a defence counsel in the disciplinary proceedings against NIK nominated auditors, and in favour of such an interpretation that allows the defendant to have up to three defence counsels.
    Źródło:
    Kontrola Państwowa; 2017, 62, 1 (372); 29-39
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Umorzenie postępowania dyscyplinarnego w NIK – procedura dotycząca mianowanych kontrolerów
    Dismissal of Disciplinary Proceedings at NIK – Procedure for Nominated Auditors
    Autorzy:
    Padrak, Rafał
    Powiązania:
    https://bibliotekanauki.pl/articles/417234.pdf
    Data publikacji:
    2017-10
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    disciplinary proceedings
    Supreme Audit Office
    dismissal of disciplinary proceeding
    punishing of culprits
    nominated auditors
    Opis:
    The article attempts to discuss the reasons for dismissing disciplinary proceedings at the Supreme Audit Office and the contents of the ruling that the Disciplinary Committee should issue in this regard. Since the provisions of the Act on NIK of 23rd December 1994 do not regulate this issue, and Article 97p of the Act sets forth that the provisions of the Code of Criminal Procedure (Polish: k.p.k.) should be applied accordingly. The ruling on dismissal of disciplinary proceedings at NIK should include the contents listed in Article 413(1) of the Code of Criminal Procedure. The provisions of Article 17(1) of the Code shall also be applied accordingly. The article presents a set of situations when criminal proceedings shall not be conducted or shall be dismissed. Since we should assume that a dismissal of disciplinary proceedings, similarly as is in the case of dismissal of criminal procedure, takes place when further proceedings are impermissible or pointless.
    Źródło:
    Kontrola Państwowa; 2017, 62, 5 (376); 27-49
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Zmiana art. 76 ustawy o Najwyższej Izbie Kontroli – okresowe oceny kwalifikacyjne mianowanych kontrolerów
    Amendments to Article 76 of the Act on the Supreme Audit Office – Periodic Qualifying Evaluation of Nominated Auditors
    Autorzy:
    Lubański, Tomasz
    Powiązania:
    https://bibliotekanauki.pl/articles/416927.pdf
    Data publikacji:
    2015-02
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    Qualifying Evaluation of Nominated Auditors
    Article 76 of the Act on the Supreme Audit Office
    Opis:
    Amendments to Article 76 of the Act on the Supreme Audit Office – Periodic Qualifying Evaluation of Nominated Auditors The Act of 22nd January 2010, amending the Act on the Supreme Audit Office, limited the right of nominated auditors of the Supreme Audit Office to appeal against periodic qualifying evaluation. The article attempts to contribute to the discussion on the role of periodic qualifying evaluation of nominated auditors of the Supreme Audit Office, after the amendments to the Act. The author of the article tries to answer the question on whether, in the light of the present legal regulations, qualifying evaluation can have another role apart from nominated auditors’ preparedness to continue work at NIK, what should be the scale of evaluation, whether efforts made in the evaluation process and the engagement of several persons is indeed beneficial to NIK and has an impact on the professional development of employees, or whether it is just a mere implementation of an unwanted legal obligation.
    Źródło:
    Kontrola Państwowa; 2015, 60, 1 (360); 184-192
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    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
    Artykuł
    Tytuł:
    Okresowa ocena kwalifikacyjna mianowanego kontrolera NIK – egzekwowanie jakości świadczonej pracy
    Periodic Qualifying Evaluation of Nominated NIK Auditors – Executing the Quality of Work
    Autorzy:
    Jarzęcka-Siwik, Elżbieta
    Powiązania:
    https://bibliotekanauki.pl/articles/417028.pdf
    Data publikacji:
    2015-02
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    Evaluation of Nominated NIK Auditors
    quality of work
    negative evaluation
    Opis:
    The objective of the qualifying evaluation is to confirm whether nominated auditors are still appropriate for doing their job. The evaluation also provides important information for auditors on how their supervisors perceive the way they perform their duties, and guides them on what should be improved, and on how to achieve a better quality of their work. However, there is no close connection between the qualifying evaluation and auditors’ career. The law only regulates the consequences in the case of two negative evaluation results in a row. A positive evaluation, even the best possible, does not guarantee any concrete benefits. It does not imply, though, that it has no influence on promotion, remuneration, or the volume of financial rewards granted.
    Źródło:
    Kontrola Państwowa; 2015, 60, 1 (360); 48-63
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
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