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Analysis of internal audit functioning in Poland – empirical research findings

    Edita Bielińska-Dusza Affiliation

Abstract

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.

Keyword : audit, system of internal audit, improvement, company, instrument

How to Cite
Bielińska-Dusza, E. (2011). Analysis of internal audit functioning in Poland – empirical research findings. Business, Management and Education, 9(2), 236-247. https://doi.org/10.3846/bme.2011.16
Published in Issue
Nov 28, 2011
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