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doi:10.15678/ZP.2019.49.3.01
ZarządzaniePubliczne
PublicGovernance
No.3(49)/2019
ISSN1898-3529
ElżbietaIzabelaSzczepankiewicz
Thedevelopmentandqualityofinternalauditinpublic-interest
entitiesandprivatesectorentitiesinPoland
Abstract
Objectives:Thepurposeofthisarticleistodiscusstheregulationsgoverningandthefunctioningprinciplesforinternal
auditsinfinancialinstitutionsandprivatesectorentitiesinPoland.Additionally,thisstudypresentsselectedresults
ofempiricalresearchwithregardtotheeffectivenessofinternalauditsinorganisations.
ResearchDesign&Methods:Todeterminetheresearchproblemsrelatedtothefunctioningoftheinternalauditsystems
infinancialinstitutionsandprivatesectorentitiestheauthoranalysedspecialistliteratureandreviewedearlierstudies
addressingthisquestion.Onthebasisoftheanalysisofsuchliteratureandapplicablelegislationtheauthorprepared
ananonymousquestionnaireanddistributeditamonginternalauditorsfromanumberoforganisations.
Findings:Thispaperdiscussesthelegalbasisandfunctioningprinciplesforinternalauditsinfinancialinstitutions
andprivatesectorentities.Theanalysisrelatedtointernalauditfunctioninginfinancialandprivatesectorpresented
inthispapermadeitpossibletoarguethatthegreatestdevelopmentoverthelastseveralyearstookplaceinbanksand
insurancecompanies.OnthebasisofasurveycarriedoutinfinancialinstitutionsandprivatesectorentitiesinPoland,
theauthorsetouttoassessinternalauditefficiencyinorganisations.Summarisingtheanalysisoftheinternalaudits
intheseentities,itshouldbearguedthatinternalauditishighlydiversifiedinspecifictypesofentities.Thisresults
fromthefactthatindividualentitiesoperateinvariouslegalandorganisationalenvironmentsandtheydifferinterms
oftheirobjectiveactivity.
Implications/Recommendations:Thisstudyhasshownthattheperceptionoftheauditor’sroleandauditingefficiency
variessignificantlyincomparableinstitutions.Theseauditsareindeednecessaryanddemonstratetheefficiency
ofinternalauditsinthefinancialandprivatesectors.Theseconclusionsshouldbeconsideredasaninspirationfor
moreadvancedstudies.
Contribution/ValueAdded:Theauthorpointstopotentialfurtherresearchoninternalauditefficiencyinfinancial
institutionsandprivatesectorentities.
Articleclassification:researcharticle
Keywords:internalaudit,public-interestentities,financialinstitutions,privatesectorentities,auditors
JELclassification:G28,G38,M42,M48
ElżbietaIzabelaSzczepankiewicz,PoznańUniversityofEconomicsandBusiness,al.Niepodległości10,61-875Poznań;
elzbieta.szczepankiewicz@ue.poznan.pl;ORCID:0000-0002-9463-1174.
ZarządzaniePubliczne/PublicGovernance3(49)/2019
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