摘要：In 2004, International Organization of Supreme Audit Institutions issued a documentincluding guidelines for internal control standards for the public sector.Togetherwith the COSO reports and with standards prepared by the Directorate-General Budgetof European Commission, the document became a foundation for developing Polishrecommendations in this respect.This paper intends to present the above-mentionedguidelines as well as other references, which help to develop internal control systems inorganisations fulfilling public tasks.The first part deals with the concept of internal control.The authors emphasise itsaims, explain roles of people responsible for carrying out control activities and identifypotential sources of threats for the effectiveness of internal control.The second part of the article presents components of internal control systems, including:control environment, risk assessment, control activities, information and communicationas well as monitoring.It demonstrates also exemplary sets of questionswhich help internal auditors in obtaining information necessary to evaluate internal controlsystems in institutions of the public sector.
其他摘要：Rosnące zainteresowanie społeczne efektywnością gospodarowania zasobami i sprawnością działania jednostek realizujących zadania publiczne wymusza zmianę postrzegania roli i zadań kontroli wewnętrznej w tych podmiotach.Nie oznacza to, iż dotychczasowe cele
