Commissioned audit
We meet the conditions set out in the Polish Public Finance Act of 27 August 2009 for providing internal audit as an external service provider — under Article 275, internal audit in obligated entities may be carried out by a service provider not employed by the entity.
Who is required to have an internal audit function?
The obligation follows from Article 274 of the Polish Public Finance Act. Internal audit is carried out, among others, in:
- the Chancellery of the Prime Minister,
- ministries,
- voivodeship offices,
- units of the National Revenue Administration (KAS),
- ZUS (the Social Insurance Institution), including the funds it manages,
- KRUS (the Agricultural Social Insurance Fund), including the funds managed by its President,
- the National Health Fund (NFZ),
- state budgetary units, where revenue or expenditure in the financial plan exceeded PLN 40 million,
- public universities, where revenue or costs in the material and financial plan exceeded PLN 40 million,
- public healthcare institutions (SP ZOZ) not established by local government, where revenue or costs exceeded PLN 40 million,
- state special-purpose funds, where revenue or costs exceeded PLN 40 million,
- local government entities, where income and revenue or expenditure in the budget resolution exceeded PLN 40 million,
- public finance sector entities whose heads decide to introduce internal audit.
Private sector
In the private sector, we oversee or take part in setting up internal audit departments whose work is aimed at reducing the risk of financial losses and potential fraud. We develop audit plans on the basis of risk analysis, taking into account the priorities of the entity's management.
Let's talk about your organisation
Audit, accounting, advisory or training — write to us and we will come back with a specific proposal.