Instytucje publiczne a obowiązek audytu wewnętrznego

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 are units of the public finance sector. Internal audit is compulsorily realized in a part of public institutions. Originality/value – A review of the literature indicates the use of the term “public institutions” without a clear indication of the scope of its subjects. On the basis of various disciplines more or less precise counterparts in this category may be found.