%0 Journal Article %T Analysis of Internal Audit Functioning in Poland ¨C Empirical Research Findings Vidaus audito analiz ir b¨±kl Lenkijoje ¨C empirinio tyrimo rezultatai %A Edita Bieli¨½ska-Dusza %J Business, Management and Education %D 2011 %I Vilnius Gediminas Technical University %R 10.3846/bme.2011.16 %X The purpose of the article was to present the research conducted in com-panies, 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 indi-cated areas which, from the point of view of internal audit efficiency as well as of the company functioning, should be improved. Straipsnio tikslas ¨C pristatyti Lenkijos vidaus audito moni tyrim rezultatus. Tyrimo metu buvo nus-tatytos pagrindin s vidaus audito kli¨±tys ir numatytos priemon s didinti vidaus audito moni bei vi-daus audito skyri veiklos efektyvum . Taip pat buvo nustatytos tobulintinos moni valdymo sritys, atsi velgiant vidaus audito rezultatus ir moni tikslus. Straipsnis angl kalba %K audit %K system of internal audit %K improvement %K company %K instrument %U http://www.bme.vgtu.lt/index.php/bme/article/view/40