Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

ISSN: 2450-7741     eISSN: 2300-4460    OAI    DOI: 10.18276/frfu.2016.84/1-13
CC BY-SA   Open Access 

Issue archive / 6/2016
Niezależność audytora wewnętrznego według badań ankietowych
(Independence of the Interal Auditor – Survey Study)

Authors: Beata Zaleska
Keywords: internal audit independence local government unit state administrative unit
Year of publication:2016
Page range:9 (151-159)
Cited-by (Crossref) ?:


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 includes an analysis of the literature and legal acts carried out in order to identify the research problem and the survey study, the aim of which was to obtain information on the independence of internal auditors. The result was developed based on the research of several anonymous surveys in which answers confirm the assumption of the author that he raised the question difficult to identify and to be objectively evaluated by the respondents. Despite the difficulties in obtaining the research material, answers allowed to come to conclusions that give a picture of the extent of preserving the independence of the internal auditor in the researched units. A greater degree of independence is preserved in the state administrative entities and local government units, where auditors are employed on a contractual basis. Service providers employed in local government units on the basis of the competition procedure pointed out some difficulties that may arise in maintaining independence The value of the study concerns with the presentation of the issue that has not been widely studied. There is no research data on compliance with the independence of the internal auditors both in local government units and state administrative entites. This is mainly due to the difficulty of obtaining data. The internal auditor shall report to the head of the unit and at the same time he expresses the opinion on the areas of activity for which the head of the unit is responsible.
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