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: 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: 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 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: Ewelina Młodzik
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – the aim of the article is determine and analyse the principles of the risk assessment by the
internal auditor in the public finance sector.
Design/methodology/approach – analysis of literature and regulations for the internal audit and management
control, observation…
DOI: 10.18276/frfu.2016.2.80/1-14 · ISSN: 2450-7741