Proceedings

Table 6. Development of Internal Audit in the Polish sector of public finances
and the world
The development of internal audit in the world Development of Internal Audit in the Polish public
finances
1950
Control of the accounting records
1960 Control of the accounting records and
compliance with the basic operation
procedures
1970
Analysis of existing procedures
1980 Evaluation of existing procedures
concerning introduction of additional
control
2000
2001
2002
Evaluation of internal control and
reporting on its state managers.
Evaluation of risk management
Reducing risks and improving risk
management system
2002
~ 130 ~
Examination of accounting documents and
records in their accounts.
Evaluation system for the collection of
public funds and their availability and
management of the property.
2003
Assessment of compliance with applicable
procedures.
Evaluation of the effectiveness and
Add value 2005
economy of activities undertaken in the
field of management and control systems
and the reliability of financial statements.
Improving
organization.
the functioning of the
2006/2007 ??? 2009/2010 Add value.
Evaluation of the adequacy, efficiency and
effectiveness of management control
system.
(Source: Authors' research based on the K.H. Spencer Pickett, The Internal Auditor at Work:
A Practical Guide to Everyday Challenges, John Wiley & Sons, Inc.., Hoboken, New Jersey,
2004, p. 11, Winiarska K., 2008, p. 7).
Based on the information provided, we can conclude that the evolution of internal
auditing in Poland is progressing from the implementation of strict financial
functions, to evaluation of operations of the institutions, which assist managers in
managing the unit. This progress is reflected in the public sector very clearly, where
the definition of internal audit and the scope of services provided by it has changed
over 8 years in a significant way, starting from the evaluation of financial operations
through the assessment of compliance of public sector entities, until the assessment of
the effectiveness and efficiency of the institution. The evolution of internal auditing in
Poland took place in a similar way as in the world, however, started much later and
proceeded faster. The experience which the Polish sector of public finances has drawn
from the development trend of the audit in the world had significant impact.