| Autor: Kazimiera Winiarska | 283 |
Strony: 283-297
pełen tekst
NOTES REGARDING SYSTEM OF INTERNAL CONTROL
Summary
In the article the defi nitions of economic, financial and internal control are given as well as the Polish legal regulations related to the subject are analyzed. Internal control should be an organized system in which employees and the management take part. A subject to internal control is material, fi nancial, informational and social resources. The structure of the internal control system should take into account the external and internal surrounding of the company, including its objectives and tasks, formal structure, human resources, equipment and technology.
pełen tekstNOTES REGARDING SYSTEM OF INTERNAL CONTROL
Summary
In the article the defi nitions of economic, financial and internal control are given as well as the Polish legal regulations related to the subject are analyzed. Internal control should be an organized system in which employees and the management take part. A subject to internal control is material, fi nancial, informational and social resources. The structure of the internal control system should take into account the external and internal surrounding of the company, including its objectives and tasks, formal structure, human resources, equipment and technology.