Proceedings

Currently, internal audit is becoming an increasingly useful tool for the Polish sector
of the public finances units, it is not only used to gather information, but it evolves
towards the provision of ready-made applications and management arrangements,
which may result in increased efficiency of the organization. Given this rapid process
of change which is subjected to public entities in Poland, as well as having a
progressive pace of change in the world it is difficult to indicate what will be the next
stage of development of internal audit, both in Poland and abroad.
REFERENCES
Act of 26 November 1998 on Public Finance (Law Gazette No. 155, item. 1014)
Act of 30 June 2005 on Public Finance ( Law Gazette No. 249, item. 2104)
Act of 27 August 2009 on Public Finance (Law Gazette No. 157, item. 1240)
Act of 1933 a partial change of the system of local government (Law Gazette No. 35 item.
294)
Act of 1944 the organization and operation of councils ( Law Gazette No. 5 item. 22)
Act of 1990 Local Government ( Law Gazette No. 16 item. 95)
Act of 1992 on Regional Accounting Offices ( Law Gazette No. 85 item. 428)
Agenda 2000 - an action plan, adopted by the European Commission on July 15, 1997., in the
final form approved by the European Council in Berlin in March 1999. This plan has set
the reform in the EU and established accession strategy
Announcement No. 2 Minister of Finance dated 30 January 2003 concerning the
announcement of "Standards for Internal Audit in the public finance sector" (Official
Journal MF No. 3, item. 14)
Announcement No. 23 of the Minister of Finance dated 16 December 2009 on the Standards
for the management control of public finances, (Official Journal MF No. 15, item. 84)
Announcement No. 6 of the Minister of Finance dated 28 April 2004 on the announcement of
"Code of Ethics of the internal auditor in the public finance sector," and the "Charter of
internal audit units of public finance" (Official Journal MF No 6, pos. 28)
Announcement No. 11 of the Minister of Finance dated 26 June 2006 on internal audit
standards in the public finance sector (Journal of Law MF 7, pos. 56)
Announcement No. 8 Ministry of Finance dated 20 April 2010 on the standards of internal
audit in the public finance sector. (Official Journal MF No. 5, item. 24)
Announcement No. 13 Ministry of Finance dated 30 June 2006, the Standards announced
financial control in the sector of public finances (Journal of Laws No. 7 MF, pos. 58)
Bombik P.K., (2006) “Budget Task Force effective management tool in the government:
Economic and organizational measures to support local and regional development”,
Research Papers, University of Szczecin, No. 437
Chojna-Duch E., (2002) Polish financial law: Public finance, LexisNexis Publisher, Warsaw
Czerwinski K., (2004) Internal audit, InfoAudit, Warsaw
Decree of the Polish Committee of National Liberation of 1944 about the organization and
operation of local government (Law Gazette No. 14 item. 74)
Directive of the Minister of Finance of 5 July 2002 on the detailed method and procedures for
internal audit (Law Gazette No. 111, item. 973)
Directive of the Minister of Finance dated 24 June 2006 on the detailed method and
procedures for internal audit (Law Gazette No. 112, item. 765)
Directive of the Minister of Finance dated 10 April 2008 on the detailed method and
procedures for internal audit (Law Gazette No. 66, item. 406)
Directive of the Minister of Finance on 1 February 2010 on the conduct and documentation of
internal audit (Law Gazette No. 21, item. 108)
Directive of the President of the Republic of Poland of 1934, Reform of local government
compound (Law Gazette No. 94 item. 847)
Evaluation of the challenges facing the public finance sector, edited by A. Haber, M. Szalaj,
Polish Agency for Enterprise Development, Warsaw 2009
~ 131 ~