ANALYSIS OF INTERNAL AUDIT FUNCTIONING IN POLAND – EMPIRICAL RESEARCH FINDINGS

Abstract. The purpose of the article was to present the research conducted in com-panies, 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 indi-cated areas which, from the point of view of internal audit efficiency as well as of the company functioning, should be improved