Historyczne uwarunkowania rozwoju audytu wewnętrznego

• Autorzy: Piotr Bednarek

Warianty tytułu

Historical Factors of the Development of Internal Auditing.

• Języki publikacji: PL

Abstrakty

Omówiono przyczyny powstania audytu wewnętrznego, istotę, cele i zakres obowiązków audytu oraz współczesne trendy rozwoju praktyki audytu wewnętrznego.

EN

The paper presents the analysis of historical factors that influenced the emergence and evolution of internal audit profession. Thus general reasons for controlling employees are identified. Then the changes in definition, objectives and responsibilities of internal auditing are described. Finally contemporary events that have influence on the trends in practice of internal auditing are characterized. (original abstract)

Słowa kluczowe

PL

Audyt wewnętrzny; Historia; Rozwój

EN

Internal audit; History; Development

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2009
• Numer: nr 53 Rachunek kosztów i rachunkowość zarządcza w zarządzaniu dokonaniami
• Strony: 9--19

Twórcy

autor

Piotr Bednarek

• Uniwersytet Ekonomiczny we Wrocławiu

Bibliografia

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• Flesher D.L., Macintosh E.R., 60 Years of Progress Through Sharing. 10-Year Supplement to 50 Years of Progress Through Sharing, 1991-2001, Altamonte Springs, FL: The Institute of Internal Auditors, 2002.
• Institute of Internal Auditors (HA), Międzynarodowe Standardy Profesjonalnej Praktyki Audytu Wewnętrznego, Tłumaczenie na język polski, 2001, http://www.iia.org.pl, 15-04-2008.
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• Raport of the Guidance Task Force to the IIA's Board of Directors - A Vision for the Future: Professional Practices Framework for Internal Auditing, Altamonte Springs, FL: The Institute of Internal Auditors, 1999.
• Ratliff R.L., Reding K.F., Introduction to Auditing: Logic, Principles and Techniques, Altamonte Springs, FL: The Institute of Internal Auditors, 2002.
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