Audyt wewnętrzny wspomagający zarządzanie sektorem publicznym – główne problemy i propozycje usprawnień

Internal audit management suppor public sector – the main problems and suggestions for improvement

Abstract

The study provides information of the changes in the role of internal audit and the
problems associated with the services provided by the auditors of the public sector. In accordance with the Polish administration definition internal auditing is an independent and objective
assurance, the aim of which is to support the minister in charge of branch of government administration or the head of the unit in achieving the goals and objectives through a systematic evaluation of the management control in branch of government administration or unit, and consulting activities. Among the most important criteria for the evaluation of management control are
adequacy, effectiveness and efficiency. This definition makes the area of auditing more com pliant with the International Standards for the Professional Practice of Internal Auditing. Under
these standards, internal audit supports the head of the unit in the performance of his management tasks through a systematic and disciplined approach to evaluate, inter alia, control, and
through consulting activities. The study also presents the different types of audits, including the
efficiency audit, also known as the performance audit or audit value for money. This type of audit is particularly important in view of the implementation of accountability mechanisms in the
administration of the activities carried out by the units, measurement of the achievement of
planned objectives, results obtained in relation to the resources involved. The aim of this study
is to answer the following questions: What is the role of internal audit in the Polish public administration at present? What problems exist in audit activity? What are the solutions to be implemented in the public finance sector in order to improve the internal audit function? The above
issues are dealt with on the basis of the literature and the results of research and analysis on
the internal audit function in the Polish public administration.