Encyklopedia Administracji Publicznej MW Pivot Skin

OPERATIONAL AUDIT IN THE PUBLIC SECTOR – covers mainly the compliance of operations (e.g., of a concluded contract with the public procurement law). O.a. is one of three (after financial audit and IT audit) most frequently mentioned types of audit tasks in the public sector. Currently, the typology of audit tasks outside the assurance tasks and advisory tasks is blurred. For example, each operation in a public institution (e.g., conclusion of an agreement with a project provider in a grant programme) has its financial consequences and is recorded in the IT system. Therefore, despite the presence in many typologies of this kind of tasks, auditing tasks covering both the examination of operations and the financial consequences and the course of this operation in IT systems are more and more often encountered. Such research is carried out by both internal auditors as well as external auditors and controllers. O.a. contributes to the improvement of transparency and accountability of the use of public funds, as well as promotes efficiency and effectiveness in public administration (→ audit) [ Ł. Małecki-Tepicht ].

Literature: Standard 39 - ISSAI 100 Podstawowe zasady kontroli w sektorze publicznym [Standard 39 - ISSAI 100. The basic principles of control in the public sector], [in:] Standards ISSAI 100 • ISSAI 200 • ISSAI 300 • ISSAI 400, Supreme Audit Office, Warszawa 2016.