CO-OPERATIVE INSPECTION AS A FORM OF ECONOMIC AUDIT OF THE CO-OPERATIVE ENTITY CONDUCTED BY CO-OPERATIVE INSPECTORS FROM NATIONAL CO-OPERATIVE COUNCIL (Lustracja jako forma kontroli gospodarczej spóldzielni, wykonywan przez lustratorów KRS.)

• Autorzy: Jankowski Jerzy
• Języki publikacji: PL

Abstrakty

EN

Co-operative inspection has a very long tradition. It was carried out from the early beginning of the co-operative existence - it is a historical category. The inspections in co-operatives and co-operative organizations can be carried out by people who have the eligibility chartered by National Co-operative Council. The eligibilities are chartered after 60 hours obligatory specialist training which ends by the exam. The training for candidates to the co-operative inspector position is organized by the National Co-operative Council or by the revisory unions after the acceptance of the training programme by the National Co-operative Council. The position of the co-operative inspector is a job of a public trust and is supposed to be performed by the people with adequate education and predispositions. There is a need of preparing the ethical code for the co-operative inspectors' work and bringing the position of disciplinary intercessor of the inspectors into being - all these arrangements aim the increasing of the co-operatives inspection quality. It must be pointed out that the norms of performing of the co-operative inspector job should be compiled as well. The rules of the exam on the co-operative inspector position must be more precise too. Moreover, it can be thought that the eligibilities for the inspections could be chartered after the post graduate studies.

Słowa kluczowe

EN

CO-OPERATICE INSPECTION (NORMS & RULES); ETHICAL CODE OF CO-OPERATIVE INSPECTORS; NATIONAL CO-OPERATICE COUNCIL (POLAND)

• Wydawca: Spółdzielczy Instytut Naukowy G. Bierecki sp.j.
• Czasopismo: Pieniądze i Więź
• Rocznik: 2009
• Tom: 12
• Numer: 2(43)
• Strony: 111-119
• Rodzaj publikacji: ARTICLE

Twórcy

autor

Jankowski Jerzy

• Jerzy Jankowski, Krajowa Rada Spóldzielcza, ul. Jasna 1, 00-013 Warszawa, Poland

Identyfikatory

CEJSH db identifier

09PLAAAA066010