Audyt efektywnościowy czy audyt wykonania zadań w jednostkach sektora finansów publicznych - przegląd literatury krajowej i zagranicznej

Abstract

The aim of the article is to indicate the similarities and differences in terms of two categories of audit, namely: effi ciency audit and performance audit. The review of the literature is to answer the question: Can both concepts be used interchangeably? The more so because researchers dealing with this issue indicate a similar understanding of them. Literature studies indicate a wide spectrum of possibilities of defining and interpreting efficiency, emphasizing the multidimensionality of the concept in question. The situation is similar for the efficiency audit and performance audit. In the opinion of the authors of the article, an equal sign can be used between these concepts, because both types of audit mean systematic, purposeful, organized and objective examination of activities undertaken within entities operating in the public finance sector, using the criterion of economy, efficiency and effectiveness.(original abstract)