Business, Management and Education, Vol 9, No 2 (2011)

Analysis of Internal Audit Functioning in Poland – Empirical Research Findings

Edita Bielińska-Dusza (Cracow University of Economics, Poland)

Abstract


The purpose of the article was to present the research conducted in com­panies, concerning the functioning of internal audit in Poland. During the research, the author identified a number of barriers reducing the efficiency of the cells of internal audit and audit as an instrument for company improvement. One also indi­cated areas which, from the point of view of internal audit efficiency as well as of the company functioning, should be improved.

Article in: English

Article published: 2011-11-28

Keyword(s): audit; system of internal audit; improvement; company; instrument

DOI: 10.3846/bme.2011.16

Full Text: PDF pdf

 

Cited-By

1. Empirical Research Concerning the Impact of the Public Internal Audit on the Accounting System and its Reliability in Romanian Universities
Cristina-Petrina Drăguşin, Sorin Domnişoru, Magdalena Mihai
Studies in Business and Economics  vol: 11  issue: 3  first page: 163  year: 2016  
doi: 10.1515/sbe-2016-0043




Business, Management and Education ISSN 2029-7491, eISSN 2029-6169
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 License.