Treść książki
Przejdź do opcji czytnikaPrzejdź do nawigacjiPrzejdź do informacjiPrzejdź do stopki
ElżbietaIzabelaSzczepankiewicz
(2012);Ciechan-Kujawa(2014);Dobija(2014);and
Skoczylas-Tworek(2014).Inthestudies,theauthors
focusedon:(i)issuesrelatedtotheorganisation
ofinternalauditinginpublic-interestentities;
(ii)methodsofperformanceofaudittasks;and
(iii)themethodsandtoolsusedduringriskanalysis.
Authorsoftenaddressdetailedquestionsconnected
withaudittasks,financialandinvestmentprocesses,
innovationandknowledgemanagement,HR
management,ITsecurity,ortheindependence
ofinternalauditors.However,onlysomeauthors
pointtotheincreasinginfluenceoftheinternal
auditfunctiononminimisingorreducingrisk
intheoperationsofentities.
Thetheoreticalstudiesandempiricalresearch
concerningthedevelopmentoftheinternalaudit
infinancialsectoraremuchlessfrequent,only
theworksbyLament(2006,2013),Jancand
Kałużny(2008),MikołajczykandKrawczyk
(2010),KiedrowskaandSzczepankiewicz(2011),
SzczepankiewiczandKiedrowska(2011),and
Szczepankiewicz(2011a,2011b,2012a,2012b,
2014).Asregardsqualityassessmentofinternal
auditsinPoland,onlyafewstudieshavebeen
published,amongthemBartoszewicz(2015a,
2015b),Szczepankiewicz(2017a,2017b)and
Oleksyk(2017).However,therearestillinsufficient
methodsandindicatorstoassesstheeffectiveness
ofinternalauditsinpublic-interestentitiesand
otherprivateentities.
Methodsofresearch
Todeterminetheresearchproblemsrelated
tothefunctioningoftheinternalauditsystems
infinancialinstitutionsandprivatesectorentities
theauthoranalysedspecialistliteratureandreviewed
earlierstudiesaddressingthisquestion.Onthebasis
oftheanalysisofsuchliteratureandapplicable
legislationtheauthorpreparedananonymous
questionnaireanddistributeditamonginternal
auditorsfromanumberoforganisations.
Thestudysampleresearchedbytheauthor
consistedofamanagementstaffsurveyand
aninternaldocumentationanalysis.Atotalof
84public-interestentitiesandotherprivatesector
entitieswereanalysed,includingthefollowing:
banks,insurancecompanies,listedcompaniesand
othercommercialcompanies.Responseswere
submittedbymanagementstafffromtheanalysed
organisationsbasedinthePolish.Thequestions
wereaddressedfirstofalltomanagersofaudited
departmentsdealingwithfinance,accountingand
administration.Therespondentswereaskedto
providedescriptivejustificationsfortheirresponses.
Resultsofresearch
Internalauditsinbanks
InPoland,internalauditfunctionshavemost
oftenbeenestablishedinbanks.In1992,after
theeconomictransformation,anewbankinglaw
wasintroduced.Onitsbasisafewstate-owned
banksandadozencommercialbankswithprivate
capitalwereformed.Inadditiontothosetherewere
alsomorethan400co-operativebanksinthePolish
bankingmarket.In1992theNationalBankof
Polanddevelopedguidelinesontheintroduction
ofinternalauditororcontrollerpositionsinall
banks.Backthenthefirstcontrol(orcontrol&
audit)departmentswerebeingformedinbanks
(Szczepankiewicz,2011b,2012a).Nowallmajor
banksoperateinternalauditdepartments.However,
bankswerenotlegallyrequiredrequiredtofollow
thesaidguidelines.
Until2006banksweresupervisedbytwo
publicinstitutions:theCommissionforBanking
Supervision(KomisjaNadzoruBankowego,the
KNB)andtheGeneralInspectorateofBanking
Supervision(GeneralnyInspektoratNadzoru
Bankowego,theGINB).Bothofthemliaisedwith
thePolishInstituteofInternalAuditorsatthePolish
BanksAssociation.Actingontherecommendations
oftheBaselCommitteeandinco-operationwith
theKNBandtheGINB,theNationalBankofPoland
developedaseriesofPolishrecommendationsfor
banks.In2006therolesoftheKNBandtheGINB
weretakenoverbythePolishFinancialSupervision
Authority(KomisjaNadzoruFinansowego,
8
ZarządzaniePubliczne/PublicGovernance3(49)/2019
