Assessment of the condition of internal control in public finance sector entities in Poland
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 61
Abstract
The paper presents research on the condition of internal control in public finance sector entities in Poland. For the purpose of the research a questionnaire was created, the layout of which was based on COSO standard. The following re-search areas were distinguished in the questionnaire:1) identification of the examined entities,2) control environment,3) risk management,4) control mechanisms,5) information and communication,6) monitoring and assessment.Conclusions emerging from the answers given by the respondents were drawn on the basis of the 148 returned questionnaires. Most of the respondents were em-ployees of control and audit departments or managers of the entities.
Authors and Affiliations
Kazimiera Winiarska, Teresa Kiziukiewicz, Ignacy Dziedziczak, Maria Hass-Symotiuk, Bożena Nadolna
Keywords
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