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ElżbietaIzabelaSzczepankiewicz
Introduction
Forovertwentyyears,theapproachtointernal
auditinorganisationshasundergoneaparticular
transformationallovertheword.Initially,aninternal
auditwasaninstrumentusedinmanyorganisations
onlytoverifythecorrectnessofrecordsmade
inaccountingbooks.Overtheyears,therole
oftheinternalauditorhassignificantlyevolved
towardsexaminingallareasoftheentity,taking
intoaccountevaluationofinternalcontrolsapplied
intheorganisation,riskmanagementandcorporate
governance.
InPoland,theterm“audit”wasusedfor
thefirsttimeincommercialbanksinthe1990s.
Since2002,thepopularityoftheinternalaudit
hasalsogrowninresponsetotherequirements
oftheEuropeanUnionintermsoftheneedto
ensureproperuseoffinancialmeansinthepublic
financesector.However,separateregulationsand
thepathofinternalauditdevelopmentcanbe
observedinfinancialinstitutionsandinprivate
sectorentities(corporationsandprivatecompanies).
Infinancialinstitutionsandinprivatesector
entitiesinternalauditsfunctionatavariedlevel
ofdevelopment.Thelevelatwhichinternalaudits
operateinfinancialinstitutionssignificantly
differsfromauditscarriedinprivatecompanies.
Since2008,specificregulationsconcerninginter-
nalauditshavebeengraduallyintroducedfor
individualcategoriesoffinancialinstitutions.In
othercompaniesintheprivatesector,internal
auditsarestillnotobligatory.However,inpractice
manylargecompaniesandcorporationshavebeen
usinginternalauditsformanyyears.
Internalauditfunctions/positionsalready
existinmanypublic-interestentities.Inaddition
tointroducinginternalcontrolsystems,many
financialinstitutionsintroducedinternalcontrol
and/orinternalauditfunctionsandappointedaudit
committeesafewyearsago(Szczepankiewicz,
2011a).Thepioneersinthisareawerecom-
mercialbanks.ThePolishfinancialsectorfeatures,
interalia,thefollowing:35commercialbanks,
556co-operativebanks,27insurancecompanies,
65investmentfundcompanies(managingmore
than600investmentfunds),11pensionfund
companiesandthreeoccupationalpensionschemes.
Currently,internalauditfunctionsintheprivate
sectorexistinmanygroupsoffinancialinstitutions,
inmultiplepubliclytradedcompaniesandinother
companiesaswell.Publiclytradedcompaniesand
financialinstitutionsinPolandareconsideredto
bepublic-interestentities.
Theaimofthispaperistoanalysethedevelop-
mentoftheinternalauditfunctioninpublic-interest
entitiesandprivatesectorentitiesinPoland.This
papercoversthepracticalfunctioningofinternal
auditsoverthelast15yearsinfinancialinstitutions
andprivatecompanies.Factorsstimulatingthe
developmentofinternalauditsinindividualgroups
ofentitieshavebeendiagnosed.Themostimportant
regulationspertainingtofunctionsofinternalaudit
inindividualcategoriesofentitiesunderanalysis
havebeenindicated.Additionally,thisstudy
presentsselectedresultsofempiricalresearch
withregardtotheeffectivenessofinternalaudits
inpublic-interestentitiesandprivatesectorentities.
Theresearchonaddedvalueandimproving
anorganisation’soperationswillbeavaluable
contributiontoevaluationinternalauditinthose
entities,becausenoPolishtheoristhastodate
analysedtheaspectsofaddedvalueandimproving
anorganisation’soperations.
Literaturereview
Currentlythemodelusedaroundtheworld
withregardtotheapplicationofinternalaudits
inorganisationshasbeenderivedfromtheUSA.In
1941theInstituteofInternalAuditors(theIIA)
wasestablishedinNewYork.TheIIAisthelargest
internationalorganisationconnectinginternal
auditorsallovertheworld.Inthosetimestherole
oftheinternalauditorwasmainlyidentified
withfinancialandoperationalauditing,butat
theendofthetwentiethcenturythefunctions
ofinternalauditbecamesubjecttosignificant
transformation.Thiswasmostsignificantlyaf-
fectedbythechangesintherulespublished
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ZarządzaniePubliczne/PublicGovernance3(49)/2019
