- Author
- Bednarek Piotr (Uniwersytet Ekonomiczny we Wrocławiu)
- Title
- Historyczne uwarunkowania rozwoju audytu wewnętrznego
Historical Factors of the Development of Internal Auditing. - Source
- Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2009, nr 53, s. 9-19, bibliogr. 13 poz.
- Issue title
- Rachunek kosztów i rachunkowość zarządcza w zarządzaniu dokonaniami
- Keyword
- Audyt wewnętrzny, Historia, Rozwój
Internal audit, History, Development - Note
- summ.
- Abstract
- Omówiono przyczyny powstania audytu wewnętrznego, istotę, cele i zakres obowiązków audytu oraz współczesne trendy rozwoju praktyki audytu wewnętrznego.
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) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Szczecin University Main Library - Bibliography
-
- Birkert W.P., Barbera M.R., Leithhead B.S., Lower M.I., Roebuck P.J., Competency Framework for Internal Auditing, Three volumes, Altamonte Springs, FL: The Institute of Internal Auditors Research Foundation, 1999.
- 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.
- Krogstad J., Ridley A.J., Rittenberg L.E., Where we 're going, "Internal Auditor" 1999, Oct., s. 28-33.
- Mautz R.K., Fundamentals of Auditing, 2nd ed, John Wiley & Sons, New York 1964.
- Moeller R., Witt H.N., Brink's Modern Internal Auditing, 5th ed., John Wiley & Sons Inc., New York 1999.
- O'Reilly V.M., McDonnell R, Winograd B.N., Gerson J.S., Jaenicke H.R., Montgomery's Auditing, 12th ed., John Wiley&Sons, New York 1998.
- Ramamoorti S., Internal Auditing: History, Evolution, and Prospects, [w:] Research Opportunities in Internal Auditing, Altamonte Springs, FL: The Institute of Internal Auditors, 2003.
- 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.
- Reeve J.T., Internal Auditing, [w:] Cashin's Handbook for Auditors, 2nd ed., Englewood Cliffs, NJ: Practice Hall, 1986.
- Rittenberg L.E., Covaleski M., The Outsourcing Dilemma: What's Best for Internal Auditing, Altamonte Springs, FL: The Institute of Internal Auditors Research Foundation, 1997.
- Whittington O.R., Pany K., Principles of Auditing, 12th ed., Irwin McGraw Hill, Boston, MA, 1998.
- Cited by
- ISSN
- 1899-3192
- Language
- pol
