Harmonisation and improvement of management control and internal audit of public finances’ sector in Poland

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.