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The aim of this paper is to review the world's most important concepts of internal control and their impact on the evolution of auditing standards and standards of internal control. The study highlights the changing approach to the design of internal controls in accounting systems. The structure of the internal control system presented in this paper can be useful to mangers in designing internal control...
Celem opracowania jest przedstawienie najbardziej znaczących światowych koncepcji kontroli wewnętrznej oraz ich wpływu na ewolucję standardów rewizji finansowej i standardów audytu wewnętrznego. W opracowaniu zwrócono uwagę na zmianę podejścia do projektowania elementów systemów kontroli wewnętrznej w rachunkowości jednostek. Przedstawiona w opracowaniu struk-tura systemu kontroli wewnętrznej może...
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