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Author
Bednarek Piotr (Uniwersytet Ekonomiczny we Wrocławiu)
Title
Wybrane determinanty tworzenia wartości dodanej przez audyt wewnętrzny w jednostkach sektora finansów publicznych - istniejący dorobek i kierunki dalszych badań
Selected Factors of Adding Value by Internal Audit Activities in the Public Finance Sector Units - Literature Review and Research Agenda
Source
Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2015, nr 76 T.2, s. 23-34, bibliogr. 50 poz.
Issue title
Efekty funkcjonowania audytu wewnętrznego i kontroli zarządczej
Keyword
Jednostka sektora finansów publicznych, Sektor finansów publicznych, Audyt wewnętrzny, Wartość dodana, Kontrola zarządcza, Sektor publiczny, Finanse publiczne
Public finance sector units, Public finance sector, Internal audit, Value added, Management control, Public sector, Public finance
Note
streszcz., summ..
Abstract
Cel - przedstawienie przeglądu aktualnej literatury oraz opracowanie teoretycznych podstaw do badania determinant tworzenia wartości dodanej przez audyt wewnętrzny w jednostkach sektora finansów publicznych ze szczególnym uwzględnieniem cech audytorów wewnętrznych, komórek audytu wewnętrznego, zakresu i jakości zadań audytowych oraz standardów audytu wewnętrznego. Metodologia badania - przeprowadzono analizę i syntezę literatury, a następnie zaproponowano kierunki dalszych badań. Wynik - artykuł zawiera podsumowanie aktualnego dorobku w zakresie wybranych determinant tworzenia wartości dodanej przez audyt wewnętrzny oraz określa luki w literaturze, które wymagają dalszych badań. Oryginalność/wartość - artykuł stanowi użyteczne podsumowanie literatury z zakresu wybranych determinant tworzenia wartości dodanej przez audyt wewnętrzny w jednostkach sektora finansów publicznych i może zachęcić badaczy do podjęcia dalszych badań w tym obszarze. (abstrakt oryginalny)

Purpose - the purpose of this paper is to provide the recent literature review and to develop the theoretical basis to explore the factors of adding value by internal audit activities in the public finance sector units with particular emphasis on the internal auditors attributes, internal audit departments attributes, scope and quality of audit engagements and internal audit standards. Design/methodology/approach - to achieve this purpose there was an analysis and synthesis of the literature conducted and propositions of further research were offered. Findings - this article summarizes the existing body of knowledge relating to the selected determinants of value added by internal audit activities and identifies gaps in the literature where further research is needed. Originality/value - this article provides a useful summary of the literature the selected determinants of value added by internal audit activities in the public finance sector units and may encourage researchers to undertake further research in this area. (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
Szczecin University Main Library
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ISSN
1640-6818
1733-2842
Language
pol
URI / DOI
http://dx.doi.org/10.18276/frfu.2015.76/2-02
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