Guidelines on the functioning of the internal audit in Poland

Abstract

The internal audit has functioned in the world for several centuries; however, in Poland, it was legally introduced to the public sector in 2002. In other sectors, very few regulations are in force; all of them are limited to selected areas of the functioning of the internal audit.

The aim of the study is to present the scope of legal regulations on the subject of internal audit in Poland from the point of view of the following types of entities:

• public sector entities,
• public-interest entities,
• public companies,

The research focused on the legal regulations regarding internal audits.

The presented regulations show that the public sector is mostly regulated by legal acts, ordinances, and announcements. Audit procedures are described by Recommendation H, and public-interest entities and public companies have their own guidelines on the subject of audit statements.