IMPROVING INTERNAL AUDIT IN PUBLIC SECTOR ENTITIES

Discover a comprehensive analysis of the evolution of internal audit in the Polish public finance sector over two decades. This publication is a unique source of knowledge for theorists and practitioners, students and candidates for internal auditors. Learn how standards and requirements have changed and what good practices can be applied outside the public sector as well.

• Comprehensive analysis of changes in the definition, role and objectives of internal audit.
• Detailed discussion of the implemented standards for internal audit in the public sector.
• Overview of the requirements for qualification and ethics for internal auditors.
• Practical guidance for internal auditors in the public and private sectors.
• Support in the process of educating students and graduates of postgraduate studies.
• Assistance for people applying for certificates as internal auditors.
• Unique perspective on the history and evolution of internal audit in Poland.

In 2001, Poland began implementing modern public financial management tools, and the Ministry of Finance promoted a coherent model of public financial control in line with global standards. Since 2002, this system has been supported by internal audits, initially based on national and later international standards. This publication presents a historical analysis of these changes and their impact on the public finance sector.

This book analyzes the changes in the definitions, roles, objectives and tasks of internal audit against the background of the implemented control standards. It also discusses the impact of these standards on improving the financial control model in the public sector and the changes in the qualification and ethics requirements for internal auditors. This is an invaluable source of knowledge for anyone interested in internal audit in the public sector.

This publication is particularly recommended for theorists and practitioners of internal audit, students, graduates of postgraduate studies and those applying for internal auditor certificates. Due to the good practices contained in it, it may also be useful for auditors in financial institutions and private sector units. The authors have collected unique material that allows you to understand the evolution and challenges of internal audit in Poland.

CeDeWu is a renowned publishing house specializing in publications in the fields of economics, finance and management. For years, it has been supporting the development of knowledge and skills of specialists and students by providing them with up-to-date and valuable content. By choosing CeDeWu publications, you invest in your development and gain a solid foundation for your further professional career. Their publications are characterized by high substantive quality and a practical approach to the topics discussed, which makes them indispensable tools in the work of every specialist.