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DC Field | Value | Language |
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dc.contributor.author | Cwiakala-Malys, Anna | - |
dc.contributor.author | Durbajlo-Mrowiec, Malgorzata | - |
dc.contributor.author | Dlugozima, Marek | - |
dc.date.accessioned | 2021-08-27T07:50:23Z | - |
dc.date.available | 2021-08-27T07:50:23Z | - |
dc.date.issued | 2020 | - |
dc.identifier.citation | Cwiakala-Malys, A., Durbajlo-Mrowiec, M., & Dlugozima, M. (2020). Harmonisation and improvement of management control and internal audit of public finances’ sector in Poland. European Research Studies Journal, 23(Special issue 3), 545-555. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/80418 | - |
dc.description.abstract | Purpose: The aim of this article is to analyse a process of introducing internal control and internal audit into finance management. Countries that were candidates to the European Union were obliged to introduce mechanisms of improving efficiency of public resource spending, including introduction of an independent audit and a new system of managing public units, oriented on fulfilled aims and tasks. Design/Methodology/Approach: The analysis was conducted with the usage of qualitative, comparative and praxeological methodology. Findings: The evaluation of harmonisation process of an internal audit and internal control of public finances’ sector in Poland after sixteen years of joining the EU, according to authors, is rather positive. In the pre-accession period Polish experts supported by EU specialists made an attempt to withdraw from the past administrative control and to follow an independent control, objective. An internal audit consistent with international standards prepared by the institute of Internal Auditors was introduced after two years of accession to the EU, in 2006. A professional management control was introduced after five years of accessing the EU, in 2009. Practical implications: All researches in terms of harmonisation and improving internal audit and internal control allow to build management mentality and morality in public finance sector. They are all the source for internal auditors. Originality/value: Several activities undertaken and fulfilled by the government in terms of harmonisation, improving an internal audit and management control in the sector of public finances during sixteen years from the accession to the EU, were presented. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | University of Piraeus. International Strategic Management Association | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Auditors -- Poland | en_GB |
dc.subject | Finance, Public -- Poland | en_GB |
dc.subject | Management -- Poland | en_GB |
dc.title | Harmonisation and improvement of management control and internal audit of public finances’ sector in Poland | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.identifier.doi | 10.35808/ersj/1944 | - |
dc.publication.title | European Research Studies Journal | en_GB |
Appears in Collections: | European Research Studies Journal, Volume 23, Special Issue 3 |
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Harmonisation_and_improvement_of_management_control_and_internal_audit_of_public_finances_sector_in_Poland.pdf | 290.65 kB | Adobe PDF | View/Open |
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