| Autor: Dorota Machnik | 121 |
Strony: 121-132
pełen tekst
ASSEMENT OF INTERNAL AUDIT FUNCTIONING IN REGIONAL COURTS
Summary
The regional courts, as units of the public fi nance sector have been obliged to performing internal audit. Internal audit is to reduce negative effects of management. The effi ciency of audit activities depends on planning the audit tasks. The internal audit should be individualized in each unit. The paper presents the assessment of internal audit functioning in regional courts. It was also pointed out that the basic aim of the fully professional internal audit carried out by competent persons possessing theoretical knowledge and being aware of the way the audited unit functions is to increase the added value of the unit and to protect it against losses. Indicated the need for the internal audit and the importance of its advisory function were emphasized.
pełen tekstASSEMENT OF INTERNAL AUDIT FUNCTIONING IN REGIONAL COURTS
Summary
The regional courts, as units of the public fi nance sector have been obliged to performing internal audit. Internal audit is to reduce negative effects of management. The effi ciency of audit activities depends on planning the audit tasks. The internal audit should be individualized in each unit. The paper presents the assessment of internal audit functioning in regional courts. It was also pointed out that the basic aim of the fully professional internal audit carried out by competent persons possessing theoretical knowledge and being aware of the way the audited unit functions is to increase the added value of the unit and to protect it against losses. Indicated the need for the internal audit and the importance of its advisory function were emphasized.