Analysis of internal audit functioning in Poland – empirical research findings

Abstract

The purpose of the article was to present the research conducted in com­panies, concerning the functioning of internal audit in Poland. During the research, the author identified a number of barriers reducing the efficiency of the cells of internal audit and audit as an instrument for company improvement. One also indi­cated areas which, from the point of view of internal audit efficiency as well as of the company functioning, should be improved.