Internal Audit as an Improvement Tool for Public Sector Organizations. Case of Poland

摘要

This paper has two purposes. The first one is to show the current situation of the internal audit function as used in the public sector organizations in Poland, and the second, to present an original view on the internal audit system, as an effective tool for this kind of organizations' improvement. Describing the methodology, two aspects of this concept were stressed -functional and operational. Based on our research of the present situation in Poland, it could be stated that the internal audit system could be considered a valuable instrument for an organization's improvement, especially for the public sector institutions.