Aktualne problemy audytu wewnętrznego w sektorze finansów publicznych

The last decade has witnessed significant changes in the regulations on internal auditing in the public finance sector. At the time of global economic problems, an improvement of public resources management has become especially vital. According to the authors of the article, new challenges in the field should concentrate, inter alia, on a better protection of budgets against the effects of the crisis, which should allow for effective risk management, elimination of irregularities and better management of resources. In their article, the authors refer to the act on public finance, as well as other selected issues such as, for example, the independence of the auditor, and to the act on auditing in the government administration that used to be in force until recently. They aim at indicating several problems in the application of internal audit that have not been settled in legal regulations. The authors also refer to those changes in the regulations that brought about new challenges for practice and theory alike, in the field of both political issues and audit methodology.