Proceedings

sections of the internal audit units of public sector finance increased at fairly rapid
pace.
Finally, in 2009, another modification in acquiring audit rights was introduced. As a
result, the Supreme Chamber of Control controllers and fiscal control inspectors were
deprived of the right to work as internal auditors and the right to work in this
profession was given to whose who have obtained a post-graduate diploma in internal
auditing and have a two-year practice. The legislator defined the practice in internal
audit as: conducting audit, performing control activity in the area of UE funds by tax
inspectors and supervising and performing inspection activities by the auditors of the
Supreme Chamber of Control. The legislator did not, however, define the scope of
law which should be included in the programme of postgraduate studies in this area,
but pointed out that units entitled to issue diplomas were the ones with the right to
award the degree Ph.D. in economics or law.
It is difficult to assess the impact of these changes on the profession of internal
auditor, and the functioning of public sector entities. There is currently no available
data on the number of auditors employed in these institutions, or providing services to
them in 2010. However, taking into account the provisions and requirements of laws,
and thus the possibility of resigning from audit given to selected units, one can expect
a further decline in these numbers. However, taking into consideration changes in the
qualifications for the job of internal auditor - post-graduate studies in the field of
internal auditing, you can count on a significant increase in the number of people
interested in gaining permission to perform the profession. But will the public sector
respond to this interest with proper supply, will there be the managers of public
entities who will want to hire an auditor, or use such services.
6. EVALUATION AS A DETERMINANT OF THE DIRECTION
OF INTERNAL AUDIT DEVELOPMENT IN POLISH PUBLIC FINANCE
SECTOR
Changes in the economy necessitate the continued improvement of public
organizations and more efficient management of public funds. Depending on the
modification of rules for the functioning of public sector entities and the activities of
these organizations the nature and extent of services provided by auditors is also
subject to transformation. In order to assess the activities undertaken by public
organizations, thereby improving their performance evaluation process is used. It
involves a systematic examination of the value or characteristics of a particular
program, project, activity, subject to the usual criteria, the purpose of its improvement
and development (A. Haber, M. Szalaj, 2009).
The amended Public Finance Act of 2009 contains a number of conditions designed to
be introduce to the Polish public sector evaluation (A. Haber, M. Szalaj, 2009). One
of them is to modify the tasks assigned to internal audit. As mentioned earlier, the role
of internal audit since 2009, has been to assess the adequacy, efficiency and
effectiveness of management control in the public finance sector. These tasks are
associated with the implementation of a series of steps intended to measure the effects
of these institutions. They are defined in the literature as efficiency audit (called also
value for money audit). Its primary purpose is to focus on efficiency, effectiveness
and economy of operation of Polish public organizations. It uses a series of indicators
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