O potrzebie audytu zewnętrznego organizacji pozarządowych w Polsce

Non-governmental organizations in Poland hold funds coming from public and non-public sources, i.e. from individuals, companies and various types of institutions. Disbursement of these funds are not subject, however, to efficient public supervision which would ensure the protection of social and fiscal interests of the state and which would legitimate the image of the organization perceived by its donors. Currently applicable regulations related to the obligation of financial statement review apply to a very small portion of non-governmental organizations. Therefore, the article calls for the implementation of the obligation of annual certification of non-governmental organizations’ expenditures. Such service of chartered accountant can become a perfect tool of monitoring the organization’s finances, as well as the tools of its “certification” as a fairly and economically operating institution.