Analysis of Internal Audit Functioning in Poland – Empirical Research Findings Vidaus audito analiz ir būkl Lenkijoje – empirinio tyrimo rezultatai

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 – pristatyti Lenkijos vidaus audito moni tyrim rezultatus. Tyrimo metu buvo nus-tatytos pagrindin s vidaus audito kliūtys 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