Article 2025
Authors / editors: Tomasz Brzezicki, Paweł Majka, Jacek Wantoch-Rekowski
Published in: Acta Iuris Stetinensis
The purpose of the study is to point out the flawed legislative solutions adopted in the resolutions of municipal councils on the dog ownership fee. The study is based on the dogmatic-legal method. The analysis is given to the resolutions of the municipal councils on the introduc…
DOI: 10.18276/ais.2025.54-01 · ISSN: 2083-4373
Chapter 2025
Authors / editors: Katarzyna Renik, Kamila Łuczak, Hang Zhou
Published in: Intelligent Management and Artificial Intelligence: Trends, Challenges, and Opportunities, Vol.1
Purpose: The article aims to summarize current research trends and identify potential research directions for artificial intelligence (AI) in auditing.
Need for the study: Previous studies using bibliometric methods exploring AI directly in auditing were not identified. Instea…
DOI: 10.18276/978-83-8419-028-9-05 · ISBN: 978-83-8419-028-9
Article 2018
Authors / editors: Danuta Mierzwa, Mateusz Gędłek
Published in: European Journal of Service Management
The article presents the results of research conducted in a financial advisory firm. The main purpose of the study was to answer the question whether internal auditing improves customer service quality and has an impact on the company’s financial performance. The study was conduc…
DOI: 10.18276/ejsm.2018.25-23 · ISSN: 2450-8535
Article 2018
Authors / editors: Marta Ciarko, Agnieszka Paluch-Dybek
Published in: Ekonomiczne Problemy Usług
Business entities, various types of organizations and local government units that operating on the contemporary market, operate in competitive conditions and constantly changing environment. Rationality is the essence of controlling which leads to the proper use of resources and …
DOI: 10.18276/epu.2018.133/1-06 · ISSN: 1896-382X
Article 2018
Authors / editors: Kamila Schneider, Karol Schneider
Published in: Ekonomiczne Problemy Usług
Purpose – aim of this article is to present the problems arising from the obligatory to transfer files JPK_VAT for small and medium -sized enterprises.
Since 2016, gradual sealing of the tax system has been carried out. One of its elements is obligatory reporting of sales and VA…
DOI: 10.18276/epu.2018.131/1-32 · ISSN: 1896-382X
Article 2018
Authors / editors: Agata Szkiel
Published in: Ekonomiczne Problemy Usług
One of the sources of the competitive advantage of domestic educational systems is the quality of the education and therefore, one of the basic obligations imposed on Polish educational facilities by the provisions of law concerning higher education is the implementation of the e…
DOI: 10.18276/epu.2018.130-20 · ISSN: 1896-382X
Article 2018
Authors / editors: Iwona Czerska
Published in: Marketing i Zarządzanie
The objective of the paper is a comparative analysis of the results of own research based on a survey carried out for the first time in 2012 and then in 2018. The analysis was aimed at creating the image of a 50+ employee based on the opinions of women and men aged at least 18 ye…
DOI: 10.18276/miz.2018.52-03 · ISSN: 2450-775X
Article 2018
Authors / editors: Kazimiera Winiarska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – In the paper legal regulations regarding internal audit in Poland are presented.
Design/Methodology/approach – The research involved the analysis of legals regulations on the subject of internal audit in the public sector.
Findings – The overview of the legal regulati…
DOI: 10.18276/frfu.2018.94/1-32 · ISSN: 2450-7741
Article 2017
Authors / editors: Piotr Sołtyk
Published in: Studia i Prace WNEiZ US
Purpose – presenting selected results of our own research, which showed actual effectiveness of financial management systems of local self-government units located in Świętokrzyskie voivodeship. Methodology of the study – the study was carried out using several research tools. Ob…
DOI: 10.18276/sip.2017.47/3-31 · ISSN: 2450-7733
Article 2017
Authors / editors: Beata Kulisa, Maria Sierpińska
Published in: Studia i Prace WNEiZ US
The article presents tasks of the audit committees functioning within supervisory boards. The basic ones are: monitoring of financial reporting, supervision over the internal control system and the risk management system. Tasks connected with the supervision and coordination of w…
DOI: 10.18276/sip.2017.50/3-11 · ISSN: 2450-7733
Article 2017
Authors / editors: Ewa Mazur-Wierzbicka
Published in: Studia i Prace WNEiZ US
This paper is an opportunity to discuss how internal communication works in organisations. The main article objective is to assess how selected aspects of internal communication work in organisations. In order to meet the main article objective two detailed objectives have been d…
DOI: 10.18276/sip.2017.48/1-06 · ISSN: 2450-7733
Article 2017
Authors / editors: Piotr Krajewski, Karol Mrozik
Published in: Studia i Prace WNEiZ US
The article analyzes the level of European Landscape Convention implementation in Poland in the context of landscape audit. The main aim of the study was to assess the way of implementation in landscape audit the recommendations from the Convention, ratified by Poland in 2004. Th…
DOI: 10.18276/sip.2017.47/2-19 · ISSN: 2450-7733
Article 2017
Authors / editors: Bronisław Bryl
Published in: Ekonomiczne Problemy Usług
Standard Audit File-Tax is a new requirement, which the company has to meet in different settlements with the tax authorities. The aim of the article is to present the analysis of the Standard Audit File-Tax impact on the company's accounting system. The analysis shows that the S…
DOI: 10.18276/epu.2017.127-03 · ISSN: 1896-382X
Article 2017
Authors / editors: Marek Jasztal
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
ADVISORY FUNCTIONS OF INTERNAL AUDIT IN THE POLICE IN THE AREA OF SECURITY OF THE RACE FINALE OF „THE TALL SHIP RACES 2017”
Abstract
Purpose – Implementation of advisory service of internal audit in the area of the Police preparation to secure the race finale of “The Tall Shi…
DOI: 10.18276/frfu.2017.87/1-01 · ISSN: 2450-7741
Article 2017
Authors / editors: Jacek Jaworski, Renata Gmińska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Abstract: Purpose – The identi cation of basic competence, personal and professional features constituting the Auditor’s image in the opinion of students of WSB University in Gdańsk.
Design/methodology/approach – The survey with quantitative analysis of its results.
Findings – …
DOI: 10.18276/frfu.2017.88/1-57 · ISSN: 2450-7741
Article 2017
Authors / editors: Joanna Góralska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Aim of this article is to present the problems arising from the obligation to transfer les JPK_VAT for small and medium-sized enterprises.
Design/methodology/approach – The study used classical research methods, such as the analysis of literature and methods of deduct…
DOI: 10.18276/frfu.2017.88/1-25 · ISSN: 2450-7741
Article 2016
Authors / editors: Katarzyna Piotrowska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The article attempts to identify risks within the various stages of the innovation process. Design/methodology/approach – In the article used the critical analysis of literature and regulations, the observation of economic practice in the implementation, control and aud…
DOI: 10.18276/frfu.2016.84/1-30 · ISSN: 2450-7741
Article 2016
Authors / editors: Bożena Nadolna
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The article aims at presenting the concept of using BSC as a tool to measure the performance of the internal audit in the public finance sector units. Research methodology – Article written based on the literature, where the used method of analysis of sources. Findings …
DOI: 10.18276/frfu.2016.84/1-29 · ISSN: 2450-7741
Article 2016
Authors / editors: Marek Jasztal
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – An analysis of the implementation of internal audit ex ante in the field of security of special events on the example of the NATO Summit and the World Youth Days. Design/methodology/approach – Research was done with the use of risk maps in the internal audit – to identi…
DOI: 10.18276/frfu.2016.84/1-26 · ISSN: 2450-7741
Article 2016
Authors / editors: Edyta Bielińska-Dusza
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of this paper is to discuss issues related to the methodology of the technology audit, indication of the main areas of audit and presentation of a set of methods and techniques to be use in the process of the implementation of the technology audit. Design/method…
DOI: 10.18276/frfu.2016.84/1-24 · ISSN: 2450-7741
Article 2016
Authors / editors: Sebastian Bartoszewicz, Anna Batosiewicz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of this article is to present the role and the tasks of IT security audit in public finance sector units as well as to show threats of its functioning. Design/methodology/approach – The methods used to attain the objective included the analysis of literature and…
DOI: 10.18276/frfu.2016.84/1-23 · ISSN: 2450-7741
Article 2016
Authors / editors: Piotr Sołtyk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The main aim of this article is to attempt to present the organizational assumptions of the internal audit in the process of inventory carried in the local government unit. Research methodology – The adopted research goal meant that the methodology of the study focused …
DOI: 10.18276/frfu.2016.84/1-19 · ISSN: 2450-7741
Article 2016
Authors / editors: Katarzyna Kostyk-Siekierska, Krzysztof Siekierski
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The article presents the changes introduced by the Regulation of the Minister of Finance of 4 September 2015 on internal audit and information about the work and results of the audit in comparison with the provisions of the Regulation replaced the Minister of Finance da…
DOI: 10.18276/frfu.2016.84/1-17 · ISSN: 2450-7741
Article 2016
Authors / editors: Monika Kaczurak-Kozak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – An analysis the entities referred to as “public institutions” and a reference to the public sector entities required to realize the internal audit. Design/methodology/approach – Analysis of the literature, legal acts and inference. Findings – Not all public institutions…
DOI: 10.18276/frfu.2016.84/1-16 · ISSN: 2450-7741
Article 2016
Authors / editors: Anna Bartoszewicz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of this article is to present the components of internal audit carried out in public finance sector units in Poland based on outsourcing principles as well as present practices in this area. Design/methodology/approach – The methods used to attain the objective …
DOI: 10.18276/frfu.2016.84/1-15 · ISSN: 2450-7741
Article 2016
Authors / editors: Magdalena Balcer, Andrzej Rochewicz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Ensuring proper functioning of the project management process in the organization participating in projects funded by the EU is a real challenge today. Projects realized within structural funds are subjected to numerous regulations and guidelines. The aim of this study …
DOI: 10.18276/frfu.2016.84/1-14 · ISSN: 2450-7741
Article 2016
Authors / editors: Beata Zaleska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The aim of this paper is to present the results of research on preserving the independence of internal auditors employed under a contract of employment and performing internal audit services to local government units and state administrative entities. The research methodology inc…
DOI: 10.18276/frfu.2016.84/1-13 · ISSN: 2450-7741
Article 2016
Authors / editors: Elżbieta Izabela Szczepankiewicz, Ewelina Młodzik
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The presentation of selected aspects of the improving quality of the internal audit in the public finance sector units. Design/methodology/approach – Applied research methods: analysis of literature, surveys carried out in the public finance sector units, analysis of re…
DOI: 10.18276/frfu.2016.84/1-12 · ISSN: 2450-7741
Article 2016
Authors / editors: Jacek Gad
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of the article is to analyze the position of external audit in the corporate governance system. The aim of the article is also the identification of market concentration of audit services provided to public companies listed on the Warsaw Stock Exchange. Design/m…
DOI: 10.18276/frfu.2016.4.82/1-55 · ISSN: 2450-7741
Article 2016
Authors / editors: Agnieszka Dałecka
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The auditor should perform risk assessment for the identification and assessment of risks of material misstatement at the financial statement and assertion level, and the risk assessment procedures should include analytical procedures. Analytical procedures are one of many financ…
DOI: 10.18276/frfu.2016.4.82/1-27 · ISSN: 2450-7741