Audyt w systemie kontroli wewnętrznej według Międzynarodowej Organizacji Najwyższych Organów Kontroli/Audytu

Abstract

Managers are responsible fог establishing an effective system of control in their organizations. Responsibility fог providing an adequate and effective internal control structure rests with an organization’s managements. The head оf each governmental organization must ensure that a proper internal control structure is instituted, reviewed, and updated to keep it effective. Auditors are a part of a governmental organization’s internal control framework, but they are not responsible for implementing specific internal control procedures in an audited organization. The auditors’ role is to audit an organization’s internal control policies, practices, and procedures to ensure that controls are adequate to achieve the organization’s mission. Although auditors may be part of the identify areas for improving performance quality and respond to information developed through audits. “Internal control is a management tool used to provide reasonable assurance that management objectives are being achieved”.