The Internal Auditor’s work is based on internal audit standards, internal audit cards and the internal auditor’s ethical code, issued by the Minister of Finance.
The Office implements tasks relating to internal audit on the basis of the following legal acts and special regulations:
- Articles 48 – 67 of the Public Finance Law of 30 June 2005 (Journal of Laws [Dz.U.] No. 249, item 2104)
- Minister of Finance regulation of 10 April 2008 on the detailed way of conducting internal audits (Journal of Laws [Dz.U.] No. 66, item 406).
The objectives of internal audits are:
- Identification and analysis of the unit’s activity risk, especially assessing risk management effectiveness and assessing the internal control system.
- Giving opinions on the control mechanisms’ effectiveness in the system.
- Providing the unit’s manager with a rational declaration, based on the internal audit system assessment, that the unit is working properly.
- Submitting reports on concluded agreements and, when necessary, submitting remarks and proposals on improving the efficiency of the unit in a given area.
The audit is carried out by the internal auditor and by the Office workers designated by him.
The Internal Auditor’s tasks
The Internal Auditor, while conducting an internal audit should:
- Check the credibility of the financial report and the budget implementation report (financial plans).
- Assesses the adequacy, effectiveness and efficiency of the control systems, including obeying the rules of the risk management control procedures and managing the unit.
- Assess the adherence of purposefulness and economical principles in expenditure, gaining the best possible effects from the given resources and adherence to deadlines of tasks’ implementation and obligations made.
Contact
ul. Piekary 19, IX floor
61-713 Poznań
tel.: +48 61 626 68 70
fax: 61 626 68 71
e-mail: audytor@umww.pl
Internal auditor
Tadeusz Falkowski