| Autor: Kazimierz Sawicki | 33 |
Strony: 33-47
pełen tekst
RELATIONS BETWEEN INTERNAL CONTROL, INTERNAL AUDIT, MANAGEMENT CONTROL AND FINANCIAL AUDIT
Summary
In large entities of the public finance sphere as well as in economic entities (organizations) with a complex structure, conducting large-scale activities, exposed to high risk and requiring special supervision and assessment, functioning of the traditional internal control is not effective enough. In order to improve the management, more and more entities introduce internal audit and management control, as well as make use of external financial audit. The article presents several instruments of management and the connections between them.
pełen tekstRELATIONS BETWEEN INTERNAL CONTROL, INTERNAL AUDIT, MANAGEMENT CONTROL AND FINANCIAL AUDIT
Summary
In large entities of the public finance sphere as well as in economic entities (organizations) with a complex structure, conducting large-scale activities, exposed to high risk and requiring special supervision and assessment, functioning of the traditional internal control is not effective enough. In order to improve the management, more and more entities introduce internal audit and management control, as well as make use of external financial audit. The article presents several instruments of management and the connections between them.