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on Ministry of Education and Science journal evaluation list of 2024
Search results for query: Kołodziej
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- Internal Audit in the Territorial Self-Government Units in the Light of Changes
Author: Dominika Kołodziej
See Issue Contents: fins.2022.2
Abstract:The purpose of this article is the description and justification of the direction of changes which inevitably await the area of the functioning of the internal audit within the territorial self-government units in Poland in the context of the draft bill amending the public finance act and certain other acts. The analysis has been preceded by the review of the evolution of the functioning and the definition of the internal audit within the territorial self-government units in Poland over the last twenty years. Next, the focus shifts to the transformations in the functioning of the internal audit within the territorial self-government units and the challenges overcome by the internal auditors in relation to the changes caused by the Sars-Cov2 pandemic. The sources and causes of the planned legislative changes in the act on public finance concerning the internal audit in the sector of public finance in Poland are presented with a special emphasis on the territorial self-government units. The conducted research is based on the study of literature on public finance, internal audit, and managerial control. A detailed analysis and interpretation of legal acts in force in the researched area was done, particularly including the draft bill amending the public finance act and certain other acts (no UD327 in the list of legislative and programme works of the Council of Ministers as of 1st March 2022) to justify the direction of the changes. Materials from the governmental websites including proposals of new regulations in the act on public finance as well as the assessment of the possible consequences of the presented changes were also used.
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