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AUDIT/AUDITING (from Latin: auditor, i.e. listener) – independent, objective and advisory activity aimed at increasing the operational capacity of a given organisation. A. is carried out according to precisely defined patterns, recommendations and standards. A. aims to support the organisation in achieving its goals through a systematic and disciplined approach to assessing and improving the effectiveness of risk management, control and governance. The term was directly related to the so-called audition of bills in the period of ancient Rome, when the officials “interrogated” each other, comparing by reading the content of documents produced by each of them. This action was to prevent mistakes and wasting public money. A. are conducted by auditors – experts independent of decision-making factors and from process owners, both internal and external, who must meet a number of formal and substantive criteria. In modern times, it is aimed at improving the organisation, not simply indicating irregularities. Its purpose is to support the organisation management system in an active and not passive way [ K. Mroczka ].
Literature: G. Gołębiowski, K. Marchewka-Bartkowiak, Audyt i kontrola zarządzania długiem publicznym, „Materiały i Studia NBP” 2004, nr 181 ■ A. Mazurek, M. Piołunowicz, Audyt wewnętrzny w sektorze publicznym w Polsce. Diagnoza i propozycje zmian, Warszawa 2008 ■ K. Winiarska, Audyt wewnętrzny. Teoria i zastosowanie, Warszawa 2017.