Zeszyty naukowe
Autor: Aneta Kawa 369
Strony: 369-378
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THE INTERNAL AUDITOR IN THE SETTLEMENT OF VAT ON INSOLVENCIES

Summary
The internal auditor should support the unit in the implementation of strategic and operational objectives and contribute to the creation of added value through consulting activities, both in operational and financial.
The article indicates the procedure to recover VAT on bad debts, which worked out the chief accountant at the request of the internal auditor.