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)


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

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Studies in Business and Economics  vol: 11  issue: 3  first page: 163  year: 2016  
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Business, Management and Education ISSN 2029-7491, eISSN 2029-6169
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