波兰的绩效审计：最佳实践

Best practices This document was produced with the financialassistance of the European Union. The views expressedherein can in no way be taken to reflect the official opinion of the European Union. This document and any map included herein are without prejudice to the status of or sovereignty over anyterritory, to the delimitation of international frontiers and boundaries and to the name of any territory, cityor area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities.The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalemand Israeli settlements in the West Bank under the terms of international law. The project was funded by the European Union via the Technical Support Instrument, andimplementedby the OECD, in cooperation with the European Commission. This paper was approved and declassified by thePublic Governance Committeeon14November2024. © OECD 2024 Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you acceptto bebound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/). Attribution–you must cite the work. Adaptations–you must cite the original work and add the following text:This is an adaptation of an original work by the OECD.Theopinions expressed and arguments employed in this adaptation should not be reported as representing the official views of theOECDor of its Member countries. Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible forobtaining permission from the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration(PCA)Arbitration Rules 2012. The seat of arbitration shall be Paris (France). The number of arbitrators shall be one. Executive summary Thispaperaims to provide a concise and coherent guidance on performance auditing in the public sectorof Poland.The current state of theInternalaudit function in Poland focuseson compliance auditing withminimal focus on performance auditingandthus,doesnot support organisations in building managerialaccountability and establishing and maintaining effective internal control systems and risk managementstructures and processes. The guidance will support Polish internal audit functions by improving internal competencies concerningperformance auditing. It provides steps for practitioners to follow in the various phases of a performanceaudit, enabling the responsible individuals involved in the internal audit functions across the public sectorin Poland to provide assurance that an organisation’s governance, risk management and internal controlprocess are operating effectively. The guidance is designed for all public sector internal audit practitioners working within the public sectorof Poland. It defines and differentiates performance auditing, as it corresponds to other types of auditing.It discusses the three primary principles of performance auditing which include: economy, efficiency andeffectiveness.Furthermore,it describes the required stakeholders who should be involved in aperformance audit.By doing so, it will contribute to a more effective internal audit functionacross all levelsof government. It details the various topics and procedures involved in planning an audit engagement, conducting an auditengagement and the development of findings, conclusions and recommendations. Furthermore, it includesthe specific aspects of the reporting phase, aswell as the procedures to complete a follow-up audit, asneeded. It also highlights seven principles which support performance auditing. These principles includeindependence, judgement, competencies, materiality, documentation, quality control, risk andaspects ofcommunication. By ensuring those principles are integrated during the conduct of a performance audit,practitioners will be better able to provide assurance in regard to the objectives of the audit engagement. Some of the constraints contributing to the lack of performance auditing in Poland include minimalmanagerial awareness of control/audit functionsandthesmall size of internal audit unitsamongst others.As note, there isa lack of overarching practical guidelines which can be used by all auditors within allpublic entities.While legislation describes the goal of internal audit asasystematic assessment of theadequacy, effectiveness and efficiency of internal control, in practice these assessments areonlypartiallyperformed. Theguidance incorporates international good practice examplesand, material from the Institute of InternalAuditors (IIA), the handbook developed bythe International Org