| Autor: Anna Mazurek-Różynek | 11 |
Strony: 11-20
pełen tekst
COORDINATION OF INTERNAL AUDIT WITH INTERNAL CONTROL AND EXTERNAL AUDIT IN THE PUBLIC FINANCE SECTOR
Summary
The existing differences and the similarities and the range of tasks, the nature and functions of internal and external audit and internal control functioning in a sector of public fi nances are determinants for the determination of the principles of coordination of their activities.
This paper presents the main differences and similarities of the mentioned institutions and pointed out the principles recommended in the literature of their coordination.
pełen tekstCOORDINATION OF INTERNAL AUDIT WITH INTERNAL CONTROL AND EXTERNAL AUDIT IN THE PUBLIC FINANCE SECTOR
Summary
The existing differences and the similarities and the range of tasks, the nature and functions of internal and external audit and internal control functioning in a sector of public fi nances are determinants for the determination of the principles of coordination of their activities.
This paper presents the main differences and similarities of the mentioned institutions and pointed out the principles recommended in the literature of their coordination.