Analysis of Internal Audit Function in Poland Empirical Research Findings

B USINESS, MANAGEMENT AND EDUCATION
ISSN 2029-7491 print / ISSN 2029-6169 online
2011, 9(2): 236–247 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: [e-mail]
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, the author identified a number of barriers reducing the efficiency of the cells of internal audit and audit as an instrument for company improvement. One also indicated areas which, from the point of view of internal audit efficiency as well as of the company functioning, should be improved.
Keywords: audit, system of internal audit, improvement, company, instrument.
Reference to this paper should be made as follows: Bielińska-Dusza, E. 2011.
Analysis of internal audit functioning in Poland – empirical research findings,
Business, Management and Education 9(2): 236–247. http://dx.doi.org/10.3846/ bme.2011.16 JEL classification: H83, M42.

1. Introduction
Proper business management, as shown by the most recent economic events, is presently becoming one of the most significant factors not only of its competitive advantage, but even of its existence. Undoubtedly, an important role may be played by internal audit.
However, only its existence does not guarantee the company’s success. Therefore, the author decided to carry out an empirical research, aimed at identification of the actual condition for internal audit application in a company, the principles of its functioning, indication of barriers making it difficult to use it, specification of the scope of implemented internal audit tasks, and the possibility to use it as a tool for the company
improvement.

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