Przeslanki i warunki wdrazania audytu wewnetrznego w sektorze finansów publicznych / The conditions of implementation of internal audit in public sector

Poland's membership in the structures of the European Union requires the implementation of an efficient internal control system. It is an indispensable element of the effective functioning of the public finance sector. In order for the control system in the public finance sector to be able to fully achieve the set goals, it is necessary that efficient cooperation between internal control units and internal control institutions. Rather theoretical knowledge of internal auditors and the lack of practical experience in implementing this new solution in public finance means that the efficiency of audit activities is not satisfactory. Well-functioning internal audit units significantly reduce the risk of corruption, enable quick detection of errors and non-incidents in the disposal of public funds and property