The Directions of the Work of an Audit Committee in the Local Governments Which Are the Entities of Public Interest
Since the second half of the year 2017, new requirements for the appointment and functioning of the audit committees have applied also to the local government unit (JST). The author looks into the statutory prerequisites for the establishment of an audit committee in JST and examines which of them h...
| Main Author: | |
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego
2018-02-01
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| Series: | Problemy Zarządzania |
| Subjects: | |
| Online Access: | http://pz.wz.uw.edu.pl/gicid/01.3001.0011.8267 |
| _version_ | 1818877511729152000 |
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| author | dr Mirosław Czekaj |
| author_facet | dr Mirosław Czekaj |
| author_sort | dr Mirosław Czekaj |
| collection | DOAJ |
| description | Since the second half of the year 2017, new requirements for the appointment and functioning of the audit committees have applied also to the local government unit (JST). The author looks into the statutory prerequisites for the establishment of an audit committee in JST and examines which of them have been affected by this requirement. In the article, a model work plan of an Audit Committee in the JST has been formulated on the canvas of statutory tasks and best practices from the commercial sector. On the basis of the examination of actions, terms of reference and personal composition, differences have been identified between the audit committees working in the ministries and the new audit committees appointed in the JST. The analysis of the newly introduced rules on audit committees served as a basis for a set of recommended changes.
JEL: H83 |
| first_indexed | 2024-12-19T13:59:27Z |
| format | Article |
| id | doaj.art-ace8f4aa3adb454d966d1b5a48d6fd71 |
| institution | Directory Open Access Journal |
| issn | 1644-9584 |
| language | English |
| last_indexed | 2024-12-19T13:59:27Z |
| publishDate | 2018-02-01 |
| publisher | Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego |
| record_format | Article |
| series | Problemy Zarządzania |
| spelling | doaj.art-ace8f4aa3adb454d966d1b5a48d6fd712022-12-21T20:18:30ZengWydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu WarszawskiegoProblemy Zarządzania1644-95842018-02-01161(72) Finanse i rachunkowość ...627510.7172/1644-9584.72.301.3001.0011.8267The Directions of the Work of an Audit Committee in the Local Governments Which Are the Entities of Public Interestdr Mirosław Czekaj0skarbnik m.st. WarszawySince the second half of the year 2017, new requirements for the appointment and functioning of the audit committees have applied also to the local government unit (JST). The author looks into the statutory prerequisites for the establishment of an audit committee in JST and examines which of them have been affected by this requirement. In the article, a model work plan of an Audit Committee in the JST has been formulated on the canvas of statutory tasks and best practices from the commercial sector. On the basis of the examination of actions, terms of reference and personal composition, differences have been identified between the audit committees working in the ministries and the new audit committees appointed in the JST. The analysis of the newly introduced rules on audit committees served as a basis for a set of recommended changes. JEL: H83http://pz.wz.uw.edu.pl/gicid/01.3001.0011.8267local governmentthe Audit Committeeauditexternal audit |
| spellingShingle | dr Mirosław Czekaj The Directions of the Work of an Audit Committee in the Local Governments Which Are the Entities of Public Interest Problemy Zarządzania local government the Audit Committee audit external audit |
| title | The Directions of the Work of an Audit Committee in the Local Governments Which Are the Entities of Public Interest |
| title_full | The Directions of the Work of an Audit Committee in the Local Governments Which Are the Entities of Public Interest |
| title_fullStr | The Directions of the Work of an Audit Committee in the Local Governments Which Are the Entities of Public Interest |
| title_full_unstemmed | The Directions of the Work of an Audit Committee in the Local Governments Which Are the Entities of Public Interest |
| title_short | The Directions of the Work of an Audit Committee in the Local Governments Which Are the Entities of Public Interest |
| title_sort | directions of the work of an audit committee in the local governments which are the entities of public interest |
| topic | local government the Audit Committee audit external audit |
| url | http://pz.wz.uw.edu.pl/gicid/01.3001.0011.8267 |
| work_keys_str_mv | AT drmirosławczekaj thedirectionsoftheworkofanauditcommitteeinthelocalgovernmentswhicharetheentitiesofpublicinterest AT drmirosławczekaj directionsoftheworkofanauditcommitteeinthelocalgovernmentswhicharetheentitiesofpublicinterest |