- Tytuł:
-
Zasada skargowości w postępowaniu dyscyplinarnym NIK. Odpowiedzialność dyscyplinarna mianowanych kontrolerów
Principle of Complaint in the NIK Disciplinary Procedure. Disciplinary Liability of Nominated Auditors - Autorzy:
- Róg, Łukasz
- Powiązania:
- https://bibliotekanauki.pl/articles/417140.pdf
- Data publikacji:
- 2016-08
- Wydawca:
- Najwyższa Izba Kontroli
- Tematy:
-
principle of complaint
disciplinary procedure
disciplinary liability
niminated auditors
disciplinary commission - Opis:
- Due to the amendments to the Act on the Supreme Audit Office of 23 December 1994, apart from the fundamental change of the audit procedure, chapter 4a was added that set out basic regulations related to the disciplinary procedure. While with regard to issues that are not regulated in the Act on NIK, it refers to respective application of the Code of Criminal Procedure. The disciplinary procedure related to nominated auditors of NIK has been discussed in various studies, but none of them has referred to the contents of the complaints principle on the basis of the Act on NIK. In his article, the author presents his views on the contents and consequences of the complaints principle in the disciplinary procedure with regard to nominated auditors, which is of vital importance in the judicature practice of the Disciplinary Commission and the Appeal Disciplinary Commission at NIK.
- Źródło:
-
Kontrola Państwowa; 2016, 61, 4 (369); 22-32
0452-5027 - Pojawia się w:
- Kontrola Państwowa
- Dostawca treści:
- Biblioteka Nauki