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Internal audit was introduced to the Polish public finance sector in 2002. Sincethat time internal audit in Poland has been evolving from implementation of strictfinancial functions through assessment of compliance of public sector entities, to assessmentof the effectiveness and efficiency of the institution. The aim of this paperis to present the development of internal audit in the Polish public...
Wdrażanie audytu wewnętrznego w polskim sektorze finansów publicznych rozpoczętood 2002 r. Począwszy od badania operacji finansowych poprzez ocenę zgodnościdziałalności jednostek sektora finansów publicznych, aż do ewolucji audytu wewnętrznegow Polsce postępuje poprzez przysparzanie wartości i oceny skutecznościoraz efektywności funkcjonowania instytucji. Celem niniejszego artykułu jest prezentacjarozwoju...
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