Wyniki wyszukiwania - Biblioteka Nauki

1

Wartość dodana wnoszona przez audyt wewnętrzny

100%

Tomaszkiewicz A.

|

tom 244

EN

Assessing company performance is one of the basic elements of the management function. The traditional view on this topic based solely on financial information is now criticised due to (among other things) the short-term attitude and absence of aspects connected with the company strategy implementation. The assessment of a company performance should reflect changing needs of stakeholders and other bodies connected with the company (customers, suppliers, investors, employees, market regulators, etc.), and enable to manage the reactions of the organisation to the emerging challenges. Knowledge-based economy changed the organisations into information- and knowledge- -depending systems, which requires a specific approach to internal control in such organisations. This in turn affects the way of conducting the internal audit, which should be a support for the Managing Board, external auditors and market regulators. Internal audit plays an active role in the risk management process that is the main factor determining the survival of the company. Article certainly does not exhaust the issue concerning measuring of the added value contributed by the audit and requires further considerations, particularly regarding ways of measuring the effectiveness and employee potential using methods from the scope of human resources management.

2

Zaniechanie prowadzenia audytu wewnętrznego – przesłanka naruszenia dyscypliny finansów publicznych

80%

Bożek W.

Kontrola Państwowa

|

2018

|

tom 63

|

nr 3 (380)

8-19

EN

Internal audit has been present in the Polish legal system since 2002. However, the issues related to internal auditing have not been regulated in a comprehensive and precise way to date. In his article, the author assesses the completeness of the legal regulations and their usefulness in public finance governance, especially from the perspective of the responsibility set out in the Act of 17th December 2004 on public finance discipline breach. The legal comparative and analytical method has been used for the basic legal acts that regulate the issue, as well as the respective literature and judicature. The analysis also covers respective decisions taken by commissions dealing with cases related to public finance discipline breaches.

3

The relationship between organisational attributes and internal audit effectiveness

80%

Bednarek P.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

|

2017

|

nr 474

11-24

EN

Prior studies show that the degree of internal audit effectiveness tends to vary with country- and organisation-level dynamics in an internal audit environment. The antecedents of internal audit effectiveness appear not fully explored as yet. This study, based on institutional theory, is aimed at investigating the relationship of internal audit effectiveness with two organisational attributes, i.e. organisational category and organisational size. To this end, a postal survey and an online survey were conducted among internal auditors in Poland. The research results show that although internal audit effectiveness does not significantly differ between public sector and private sector organisations, larger organisations in private sector have established more effective internal audit departments than their counterparts in smaller organisations. However, in the public sector the size of organisations is not related to internal audit effectiveness.

4

Rola audytu wewnętrznego w kształtowaniu efektywności samorządowej gospodarki finansowej

80%

Krasucka M. , Ćwieląg K.

Nauki o Finansach

|

2015

|

nr 3(24)

47-67

EN

The need for rationalization of expenditures, the desire for greater financial discipline and the search for savings as a part of economy of physical and financial resources determine the need of development and continuous improvement of mechanisms (instruments) aimed at enlarging the efficiency of self-government finances. Internal audit is an instrument that could enhance management of self-government entities in the rationalization of finances, as well as in protecting society against wasteful and inefficient spending of public funds. This article attempts to assess the internal audit as an instrument supporting the efficiency of self-government finances. According to the survey it is demonstrated that internal audit in its current statutory form and in the way it is realized by the majority of self-government entities is focused primarily on legality criteria, paying less attention to the economic criteria for evaluating local finances, ie. efficiency and thriftiness.

5

Audity wewnętrzne w praktyce polskich organizacji

80%

Rogala P.

Problemy Jakości

|

2011

|

tom R. 43, nr 12

31-34

EN

The article presents the requirements and recommendations concerning internal audits stated in the ISO 9000 series. It presents also the results of a research conducted among 97 organizations that operate in Poland and have acquired the ISO 9000 certificate. The research focused, among others, on defining the usefulness of internal audits, the number of internal audits per year and the average length of the audits.

6

Wartość dodana auditu

80%

Kleniewski A.

Problemy Jakości

|

2010

|

tom R. 42, nr 3

20-23

7

Performance Measurement in the Internal Audit Departments in Poland - the State of the Art and Prospects for Development

80%

Bednarek P.

Olsztyn Economic Journal

|

2014

|

tom 9

|

nr 2

153-163

EN

The paper reports the major results of a study of performance measurement of internal auditing in various organizations operating in Poland in 2013 and prospects for development. The research implies that many internal audit departments formally do not measure performance, while others do measure, but only informally. Many times satisfaction indicators of key internal audit stakeholders are not identified, the information on performance is not reported to anyone apart from the internal audit staff, and the information is not used for continues improvement. The most often used performance measures in practice are focused on measuring effectiveness of audit processes and impact of internal audit services on organizations' performance. In addition there are internal audit efficiency and output measured. Quality measures are less common. Stakeholders, scope and usage of performance measurement are related to various organizational characteristics. Many respondents have declared that in future will start and formalize performance measurement and based on it they will improve internal audit performance. In future performance measurement will be more focused on internal audit quality and value added.

8

Audit wewnętrzny w ujęciu procesowym

80%

Kromer B. , Rychły-Lipińska A.

Problemy Jakości

|

2009

|

tom R. 41, nr 8

40-44

EN

Quality management is connected with continuous improvement of organization, which shall be based on facts gathered during direct researches of real situations. Internal audit is a complex, continuous research and evaluation of processes. It is described in the article the run of internal audit in three different types of organizations (commercial enterprise, public administration unit and automotive enterprise). There is also mentioned a matter of internal controlling and outsourcing of quality function.

9

BENCHMARKING APPLICATIONS FINANCIAL AND ECONOMIC INDICATORS IN THE INTERNAL AUDIT IN THE REPUBLIC OF BELARUS

80%

Danilkova S.

International Journal of New Economics and Social Sciences

|

2019

|

tom 9(1)

147-154

EN

This article examines the economic essence of benchmarking, identifies areas for con-ducting benchmarking of financial and economic indicators by the internal audit service, highlights issues of legal regulation of internal audit in the Republic of Belarus and the use of benchmarking based on international experience by business entities, and determines how to solve them

10

Internal audit in a multinational perspective: Problems and challenges

80%

Brauweiler H.-C.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

|

2017

|

nr 474

25-32

EN

The need to standardize procedures and tackle similar questions of auditing, risk management, controlling and similar related topics is vast, especially, but not exclusively in multinational companies. However, smaller companies more and more find themselves in a position to act more globally – or at least internationally – in terms of sourcing as well as sales. This brings new needs for and new foci on topics as Internal Audit as well as Corruption Prevention. This article gives some ideas, hints and challenges towards these topics. In order to clarify the views expressed in this article, the author first gives some general information about internal audit, such as its definition, tasks and objectives, its historical development, legal background, structure and implementation, in order to make clear, on which aspects and understanding the argumentation is based. This introduction will provide a theoretical basis for the description and identification of the potential problems and possible challenges in an international perspective.

11

Development of internal audit systems in Polish university hospitals

80%

Szczepankiewicz E. I. , Zaleska B.

Zarządzanie Publiczne / Public Governance

|

2018

|

nr 3(45)

60-72

EN

Objectives: The purpose of this article is to discuss the regulations on and the functioning principles for internal audits in the Polish health care system. Additionally, this study presents selected results of empirical research with regard to the effectiveness of internal audits in university hospitals. Research Design & Methods: To determine the research problems related to the functioning of the internal audit systems in selected university hospitals the authors analysed specialist literature and reviewed earlier studies addressing this question. On the basis of the analysis of such literature and applicable legislation the authors prepared an anonymous questionnaire and distributed it among internal auditors from a number of university hospitals in the voivodship (region) of Western Pomerania, including the city of Szczecin, and in the city of Poznań. Findings: This paper discusses the legal basis and functioning principles for internal audits in the Polish health care sector. On the basis of a pilot survey study carried out in selected university hospitals in Poland the authors evaluated internal audit efficiency. This study has shown that the perception of the auditor’s role and auditing efficiency varies significantly in comparable institutions. These conclusions should be considered as an inspiration for more advanced studies. Implications / Recommendations: The constantly growing scope of health care institutions bound by the internal audit obligations shows that such audits are indeed necessary and demonstrates the efficiency of internal audits in the public sector. Contribution / Value Added: The authors point to potential further research on internal audit efficiency in the Polish health care system.

12

Kontrola w mieście metropolitalnym jako aspekt bezpieczeństwa ﬁnansowego

70%

Czaja-Hliniak I.

Studia Prawnicze: rozprawy i materiały

|

2014

|

nr 1(14)

33-44

EN

In the present European Union economic and financial crisis and the enlarging size of public debt, the instruments, which prevent the financial risk and ensure the financial safety, play an important role. This issue is important for Europe, the State and also for local government. Activities of local governments have a significant impact on the formation of public debt, and thus on financial security. In order to ensure the economic and financial security there exist different forms of control, including financial control, control of activities of the State and local government. The scope of this issue depends on the type of local government units. The scope of financial management control in small municipalities is different from the one in large cities. Metropolitan cities have specific problems, therefore issues of control, controlling and controlled entities, the subject and scope of control are also specific. Financial control in the broad sense is a particular type of control. Financial control can be divided into internal, external, and internal audit. The most important are external controls carried out by the Supreme Chamber of Control (NIK), the Regional Audit Office (RIO), the Tax Inspection Office, the Provincial Office, the Marshal's Office and other entities, where, in principle, there is no overlap between the subject of the control carried out by different entities. Recently the increase of controls related to the use of EU funds can be seen, due to the expiry of the period of settling accounts associated with the completion of the EU's Financial Perspective.

13

Ongoing monitoring of the performance of the internal audit activity in the public and private sectors

70%

Bednarek P.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

|

2018

|

nr 515

125-135

EN

The purpose of this article is to present how internal auditors in the public and private sectors define ongoing monitoring of internal audit activities. The empirical material for analysis was gathered from interviews conducted in Poland with 28 internal auditors employed in 30 organisations. The gathered data revealed many similarities and differences between internal auditors’ perception of the essence of this term. The results show that ongoing monitoring of internal audit activities is most often understood as supervising internal auditor by the CAE to ensure that an audit engagement is performed in accordance with the International Standards for Professional Practice of Internal Auditing, the objectives of the engagement are reached, and the work program is realized.

14

Administrative and legal obligations of the auditee in connection with the performance of an audit task in local government units

70%

Romaniuk P.

Cybersecurity and Law

|

2022

|

tom 7

|

nr 1

191-200

EN

This article concerns internal auditing, which is an active tool supporting the head of the unit of the public finance sector in fulfilling their duties. In connection with the implementation of assurance tasks, there are legal obligations of the auditee to cooperate with the internal auditor, necessary for the proper course of such activities. Transfer of information about the planned implementation of the assurance task begins the process of preparation by the audited unit of all documentation and transmission of various information, closely related to the task in question.

15

Remote Quality Management System Audit. Auditors’ and Auditees’ Perspective and Lessons Learned

70%

Wiśniewska M. Z. , Rombalska M. , Szymańska-Brałkowska M.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

|

2022

|

tom 56

|

nr 3

169-186

EN

Theoretical background: The pandemic situation affected the functioning of each organization, including the assessment of quality management systems. The implementation of remote audits, including remote internal audits, has become an urgent necessity.Purpose of the article: The purpose of this article is to present the results of research on potential difficulties in conducting remote internal audit, from the perspective of auditors and auditees. The auxiliary goal is to collect and organize definitions of remote audit and describe its essence in the light of scientific literature and other sources of a formal nature.Research methods: A review and critical analysis of the literature, the method of a diagnostic survey, and then the method of synthesis and logical reasoning were used.Main findings: Several bottlenecks related to certain difficulties can be identified. Both auditors and audited persons should not waste time searching for relevant documents or records. There is a need to check in advance to what extent the applied information technology is efficient, effective and available to all interested parties during the audit. It is necessary to clarify the roles and tasks before and during audits, and to make sure in advance that all resources, both tangible and intangible, are available during the audit.

16

PROTECTING THE ORGANIZATION AGAINST RISK AND THE ROLE OF FINANCIAL AUDIT ON THE EXAMPLE OF THE INTERNAL AUDIT

70%

Bożek S. , Emerling I.

Oeconomia Copernicana

|

2016

|

tom 7

|

nr 3

485-499

EN

In the contemporary economic reality and organization’s activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to present theoretical and practical (on the basis of the examined example) aspects concerning the (internal) financial audit in the organization within the context of its assessment of the exposure to risk. The applied research methods are based on the method of conceptual analysis of the literature on the examined field, as well as on the case study of the auditing task. The results of the performed analyses and examinations allow to state that the financial audit constitutes an effective tool for protecting the organization against internal, as well as external risks.

17

Readiness of low complexity ERP for continuous auditing in SMEs: The Brazilian case study

70%

Goncalves R. C. M. G. , Imoniana J. O.

Control and Cybernetics

|

2022

|

tom Vol. 51, No. 3

389--419

EN

The continuous auditing technology assures integrity of accounting systems and consequently improves the decision-making process of the small and medium-sized enterprises (SMEs) that implement it. Considering that SMEs located in developing countries function within a more risk prone environment and do not have resources to implement all layers of customized corporate functions in information systems, one argues for their reliance on the features of low complexity of enterprise resource planning (ERP) software to benefit from continuous auditing (CA). The purpose of this study is to relate the understanding of the CA demands and low complexity ERP systems’ technical functionalities in SMEs. Thus, to fulfill this objective, a conceptual model has been drawn to integrate the key concepts related to CA. Four pillars are the core of this model, namely: segregation of duties (SoD) with role-based access control centered on process-based approach (PBA); internal checkpoints; audit trails; and the level of integration of the continuous auditing software. This model was validated through the benchmarking of the implementation of the pillars in three cases of low complexity ERP systems adopted by SMEs in a developing country. The benchmarking/results of the study show significant differences between operational mechanisms of the three ERP software. Namely, the role-based access control exists in the two of the ERP LC but not in the Brazilian one. Also, there is no check-point in the Brazilian ERP LC and it does not integrate with continuous audit features. This study distinguishes between the low complexity ERP’s functionalities and the features of a more complex environment, thus bringing an important contribution to the study of low complexity ERP’s readiness for continuous monitoring in SME’s internal auditing processes.

18

The development and quality of internal audit in public-interest entities and private sector entities in Poland

70%

Szczepankiewicz E. I.

Zarządzanie Publiczne / Public Governance

|

2019

|

nr 3(49)

5-19

EN

Objectives: The purpose of this article is to discuss the regulations governing and the functioning principles for internal audits in financial institutions and private sector entities in Poland. Additionally, this study presents selected results of empirical research with regard to the effectiveness of internal audits in organisations. Research Design & Methods: To determine the research problems related to the functioning of the internal audit systems in financial institutions and private sector entities the author analysed specialist literature and reviewed earlier studies addressing this question. On the basis of the analysis of such literature and applicable legislation the author prepared an anonymous questionnaire and distributed it among internal auditors from a number of organisations. Findings: This paper discusses the legal basis and functioning principles for internal audits in financial institutions and private sector entities. The analysis related to internal audit functioning in financial and private sector presented in this paper made it possible to argue that the greatest development over the last several years took place in banks and insurance companies. On the basis of a survey carried out in financial institutions and private sector entities in Poland, the author set out to assess internal audit efficiency in organisations. Summarising the analysis of the internal audits in these entities, it should be argued that internal audit is highly diversified in specific types of entities. This results from the fact that individual entities operate in various legal and organisational environments and they differ in terms of their objective activity. Implications / Recommendations: This study has shown that the perception of the auditor’s role and auditing efficiency varies significantly in comparable institutions. These audits are indeed necessary and demonstrate the efficiency of internal audits in the financial and private sectors. These conclusions should be considered as an inspiration for more advanced studies. Contribution / Value Added: The author points to potential further research on internal audit efficiency in financial institutions and private sector entities.

19

Audyt wewnętrzny w jednostkach sektora finansów publicznych jako element zarządzania zasobami ludzkimi

60%

Jabłońska-Kośmider E.

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

|

2014

|

tom z. 69

141--151

PL

Ustawa z dnia 27 sierpnia 2009 roku o finansach publicznych wprowadza obowiązek prowadzenia audytu wewnętrznego w jednostkach sektora finansów publicznych. Nacisk kładziony na rozwój zasobów ludzkich w tych jednostkach powoduje, że coraz większego znaczenia nabiera audyt personalny związany z oceną sytuacji kadrowej w danej jednostce. Właściwie przeprowadzona ocena wydajności i efektywności pracowników pełni rolę motywacyjną i komunikacyjną. Jest także źródłem wielu wartościowych informacji o pracownikach, stanowiskach pracy oraz ich wzajemnych relacjach, a co za tym idzie – stanowi podstawę do efektywnego zarządzania zasobami ludzkimi.

EN

The Act of 27 August 2009 on public finance imposes an obligation to conduct an internal audit in the public sector entities. The emphasis placed on human resource development in these entities increases the significance of the personnel audit related to the evaluation of the human resource situation in the entity. A properly conducted evaluation of performance and efficiency of employees plays a motivation and communication role. It is also the source of a lot of valuable information about employees, jobs and their mutual relations, and thus it provides a basis for effective human resource management.

20

The role of internal audit as a tool for detecting fraud

60%

BURZYŃSKA D. , JABŁOŃSKA M.

Economic and Environmental Studies

|

2018

|

tom 18

|

nr 2

483-497

EN

Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is committed in companies is often considered insignificant and no preventive measures are taken which would minimize the possibility of its occurrence. Often, companies also do not have any tools which would allow quick detection of fraud and its perpetrators. Recent years, however, have seen a growing interest among entrepreneurs in implementing an independent and objective internal audit, which is the basis for good management. The aim of this article is to present the nature and role of internal audit in detecting various types of fraud in enterprises and to indicate its growing role in the risk management process. The article discusses the basic issues related to fraud in enterprises. Particular attention is paid to highlighting the importance of the risk management process in the internal audit activity.

PL

Nadużycia stanowią na świecie poważny problem, który implikuje często ogromne straty finansowe. Ryzyko oszustwa, które popełniane są w przedsiębiorstwach często jest uznawane za mało istotne i nie są stosowane żadne środki zapobiegawcze, które zminimalizowałyby możliwość jego wystąpienia. Często również firmy nie posiadają żadnych narzędzi, które pozwoliłoby na szybkie wykrycie nadużyć oraz jego sprawców. W ostatnich latach jednak, rośnie wśród przedsiębiorców zainteresowanie wdrożeniem niezależnego i obiektywnego audytu wewnętrznego, który jest podstawą dobrego zarządzania. Celem niniejszego artykułu jest przybliżenie istoty i roli audytu wewnętrznego w wykrywaniu różnego rodzaju nadużyć w przedsiębiorstwach oraz wskazanie jego rosnącej roli w procesie zarządzania ryzykiem. W artykule omówiono podstawowe zagadnienia dotyczące nadużyć w przedsiębiorstwach. Szczególną uwagę zwrócono na wyeksponowanie znaczenia procesu zarządzania ryzykiem w działalności audytu wewnętrznego.