Postępowanie kontrolne NIK po nowelizacji – najważniejsze zmiany

• Autorzy: Elżbieta Jarzęcka-Siwik , Bogdan Skwarka

Warianty tytułu

EN

NIK AUDIT PROCEDURE AFTER AMENDMENTS TO THE ACT ON NIK – MAIN CHANGES

• Języki publikacji: PL

Abstrakty

EN

On 2 June 2012, the final part of the regulations set forth in the Act of 22 January 2010 on amendments to the Act on the Supreme Audit Office (NIK) entered into force, related to the audit procedure. The authors of the article present these regulations, focusing on selected practical problems that will definitely be faced by auditors in their daily practice. The analysis of the regulations presented in the article will also make it easier for auditees to judge the nature of the amendments. The authors depict, among others, issues related to audit preparations – the development of audit programmes or topics, proceeding related to audit evidence, including access to legally protected secrets; elaboration of audit documentation and post-audit statements; examination of reservations; verification of audit findings; elaboration of pronouncements on audit results; implementation of audit recommendations.

Słowa kluczowe

EN

REGULATION; PRACTICAL PROBLEM; AUDIT DOCUMENTATION; STATEMENT

• Wydawca: Najwyższa Izba Kontroli
• Czasopismo: Kontrola Państwowa
• Rocznik: 2012
• Tom: 57
• Numer: 4(345)
• Strony: 23-44

Twórcy

autor

Elżbieta Jarzęcka-Siwik,

autor

Bogdan Skwarka