http://dx.doi.org/10.3846/bme.2011.16 ANALYSIS OF INTERNAL AUDIT FUNCTIONING IN POLAND – EMPIRICAL RESEARCH FINDINGS Edita Bielińska-Dusza Department of Strategic Analysis‚ Cracow University of Economics‚ ul. Rakowicka 16‚ 31-510 Kraków‚ Poland E-mail: edytadusza@gmail.com Received 18 November 2010; accepted 15 January 2011 Abstract. The purpose of the article was to present the research conducted in companies‚ concerning the functioning of internal audit in Poland. During the research‚
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Internal Corporate Communication: How satisfied are you? “The problem with communication is the illusion that it has been accomplished.” - George Bernard Shaw Internal Corporate Communication: How satisfied are you? “The problem with communication is the illusion that it has been accomplished.” - George Bernard Shaw Abstract Corporate Communication takes place at varied responsibility levels‚ both inside and outside an organization. The effectiveness
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TABLE OF CONTENTS 1.0 INTRODUCTION 2 2.0 Role of internal control 2 2.1 Management: 2 2.2 Board of Directors: 3 2.3 Auditors: 3 2.4 Staff and junior managers 4 3.0 NEW RULES OF INTERNAL CONTROL 4 4.0 THE GOOD AND THE BAD 10 5.0 RECOMMENDATIONS 12 6.0 REFERENCES 14 1.0 INTRODUCTION Internal control is defined as a process affected by an organization ’s structure‚ work and authority flows‚ people and management information systems‚ designed to help the organization
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Internal Control and Accounting Systems Learning Area Overview Welcome to this learning area overview for Internal Control and Accounting Systems‚ prepared by AAT. In this overview we’ll explain what Internal Control and Accounting Systems is all about‚ and how it fits into the bigger picture of the AAT Accounting Qualification. We’ll explore the main topics you can expect to cover‚ and how the knowledge and skills you’ll pick up will be of practical use to you in the workplace. Finally‚ we’ll
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As part the celebration of the 50th Anniversary of the OECD‚ OECD Internal Audit and the OECD Public Governance and Territorial Development Directorate‚ in partnership with the Institut Français de l’Audit et du Contrôle Internes (IFACI)‚ the French Chapter of The Institute of Internal Auditors (The IIA) organised a Seminar on: Internal Control and Internal Audit: Ensuring Public Sector Integrity and Accountability‚ which was held on 13 April 2011 at the OECD Conference Centre in Paris. Fostering
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Theories of auditing There are several different theories that may explain the demand for audit services. Some of them are well known in research and some of them are more based on perceptions. Figure 1 illustrates four audit theories according to Hayes et al. (2005). The policeman theory claims that the auditor is responsible for searching‚ discovering and preventing fraud. In the early 20thcentury this was certainly the case. However‚ more recently the main focus of auditors has been to provide
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Memorandum TO: Ethan Hall‚ President FROM: Alex O’Neill‚ Personnel Department DATE: September 21‚ 2014 SUBJ: City Recommendation for New X37 Plant Federal Chemical Inc. faces the task of determining the most adequate location‚ within Louisiana‚ for the creation of a new X37 chemical plant that best capitalizes on a sufficient and qualified labor force. In addition‚ the plant must have full access to a water supply that allows Federal Chemical to utilize barges for transportation
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How does the author use conflict to develop the characters and the theme? If you win the lottery‚ you would expect to become a millionaire. Instead‚ you got stoned to death. In her contemporary short story‚ “The Lottery‚” the author‚ Shirley Jackson uses the external conflict of blindly following rituals to demonstrate the danger of the following tradition blindly and the cruel nature of the characters. To exemplify the first point‚ I say that the lottery serves as the symbol of conservatism. In
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When does employee fraud occur? It is commonly accepted that the presence of the three elements of the “Fraud Triangle” increases the risk of employee fraud: Motivation: The employee is somehow motivated to commit a fraud. Economic factors such as personal financial distress‚ substance abuse‚ gambling‚ overspending‚ or other similar addictive behaviors may provide motivation. The current national economic recession may serve to increase the incidence of such financial motivations. Opportunity:
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Brutus‚ in Shakespeare’s play “Julius Caesar”‚ is a powerful public figure who is a true Roman with a sense of honor. Brutus is conflicted with his values. He sees Caesar as a friend and does not want to kill him‚ but he has been convinced that the assassination is for the good of the state. While the other conspirators plan to kill Caesar due to envy and rivalry‚ Brutus is the only one who truly believes that Caesar’s death will benefit Rome. ----. ----. Brutus’ inner conflict in the play is that
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