Monika Szczerbak

Cel badań i hipotezy/pytania badawcze: Celem badań jest analiza roli audytu wewnętrznego w zapobieganiu nadużyciom w sektorze publicznym, ze szczególnym uwzględnieniem jego skuteczności w kontekście globalnych wyzwań i zasad zrównoważonego rozwoju. Badanie ma na celu ocenę, w jakim stopniu audyt wewnętrzny przyczynia się do minimalizacji ryzyka nadużyć, zwiększenia przejrzystości finansowej oraz poprawy efektywności zarządzania środkami publicznymi. Przyjęta hipoteza badawcza zakładała, że audyt wewnętrzny w sektorze publicznym stanowi skuteczne narzędzie ograniczania nadużyć finansowych i organizacyjnych przez wzmacnianie mechanizmów kontroli zarządczej, podnoszenie poziomu transparentności oraz wdrażanie zasad zrównoważonego rozwoju.Metody badawcze: Analiza literatury przedmiotu obejmuje przegląd dostępnych publikacji naukowych, raportów instytucji audytorskich oraz aktów prawnych dotyczących audytu wewnętrznego, nadużyć w sektorze publicznym i zrównoważonego rozwoju. Obserwacja danych wtórnych polega na badaniu wewnętrznych audytów instytucji publicznych oraz danych publikowanych przez organizacje międzynarodowe, takie jak OECD czy Transparency International, w celu oceny skuteczności audytu w przeciwdziałaniu nadużyciom.Główne wyniki: Analiza wykazała, że instytucje publiczne powinny traktować audyt wewnętrzny jako narzędzie oceny kompleksowego funkcjonowania organizacji. Oprócz eliminowania zagrożeń związanych z nadużyciami konieczne jest również zapewnienie zgodności działań z zasadami ładu korporacyjnego i celami zrównoważonego rozwoju. Transparentność, odpowiedzialność i rzetelność powinny stać się fundamentami zarządzania środkami publicznymi.Implikacje dla teorii i praktyki: Aby skutecznie podnieść efektywność audytu wewnętrznego oraz zwiększyć odporność instytucji publicznych na nadużycia, zaleca się: (1) inwestowanie w zaawansowane narzędzia analityczne, które usprawnią monitorowanie operacji finansowych oraz wczesne wykrywanie nieprawidłowości; (2) organizowanie specjalistycznych szkoleń dla audytorów i kadry zarządzającej w celu zwiększenia ich kompetencji w zakresie identyfikacji i zapobiegania nadużyciom; (3) wdrożenie holistycznego podejścia do zarządzania ryzykiem, obejmującego automatyzację procesów audytowych oraz ciągłe doskonalenie mechanizmów kontrolnych; (4) modernizację systemów zgłaszania nieprawidłowości (ang. whistleblowing) celem zapewnienia większej poufności, dostępności i skuteczności reakcji na zgłoszenia; (5) regularną aktualizację procedur audytowych, dostosowując je do zmieniających się regulacji oraz wyzwań związanych z celami społecznymi i środowiskowymi.

In the current global business environment, the key factor influencing the success and sustainability of enterprises are the ESG assumptions, which aim to take into account environmental, social, and governance aspects in the decision-making process and when conducting business activities. This concept is not only gaining in importance but also penetrates deeply into an organisation's strategy, defining how companies should manage resources, product quality, and their impact on the surrounding world. Authors show how ESG is becoming an integral part of enterprise management, especially with respect to quality and environmental protection cost management. They focus on specific Lean Accounting tools and integrated quality and environmental cost accounting that can be used when implementing ESG assumptions. The proposed solutions result in a reduction in the use of raw materials and other resources, which is beneficial both for the planet and the company's financial results.

Objectives: The aim of the article was to analyze and evaluate logistics processes on the example of selected organizations in terms of the risk of implementing sustainable development in the supply chain. An attempt was made to assess the adaptation of supply chains to the new conditions resulting from the Green Deal.Material and methods: Risk estimation using the SCOR model and modified PESTEL. A model of the external and internal supply chain system with a sequence of connections between its links and an information flow integrator reducing the risk of disruptions. A comparative method for assessing the degree of implementation of the goals of the 2030 Agenda by selected organizations.Results: Using the selected example, an external and internal supply chain system was identified. The importance of selected measures and indicators for assessing the effectiveness of supply chains was emphasized, taking into account the SCOR model, drawing attention to the lack of environmental attributes in this model. A modified PESTEL model was proposed to analyze and assess threats to global supply chains due to the possibility of destabilization in conditions of global sustainable development. It was proposed to implement the requirements of the organization management system based on the requirements of the ISO 28000 standard.Conclusions: The article focuses on issues important for the security of supply chains in conditions of sustainable development. Companies face constraints and disruptions from external factors that impede flows in supply chains. institutional customers and individual clients. The search for stability for the safe conduct of manufacturing and commercial processes forces organizations to look for effective risk assessment tools (e.g. SCORE, PESTEL) and new management methods.

One of the most significant challenges facing the healthcare system, in addition to continually rising costs, is maintaining high-quality healthcare services. Lean management is a method of organizational management that effectively optimizes processes through continuous improvement and...

The aim of the article is to present of the modern expected approach to managing quality costs and environmental protection costs, the possibility of presenting these costs in the integrated quality and environmental protection cost account, and the impact of managing these costs on the financial security of the company .The method of critical analysis of scientific literature in the field of quality management and environmental protection, accounting, and financial security was used. Induction and deduction methods were used. An attempt was made to show the benefits that can be achieved by a company using the model of integrated cost accounting for quality and environmental protection in the example of a service company. The topic of research are the costs of quality and the costs of environmental protection. The article shows the legitimacy of the implementation and use of the integrated cost accounting of quality and environmental protection in the context of the financial security of the company. It has been confirmed that acting in favor of environmental protection and quality increases the economic efficiency of management. The added value of the article is to show the benefits that can be achieved by companies using a new approach to managing the costs of quality and environmental protection with the use of integrat-ed cost accounting for quality and environmental protection.

Objectives: Presentation of a modern approach to managing quality costs and environmental protection costs in the context of sustainable development requirements and actions taken in this area in the Polish economy. Material and methods: The method of critical analysis of scientific...

Purpose: The aim of the article is to present the usefulness of the tools available in management accounting in the area of cost accounting by monitoring the resource management process, including waste management by the idea of sustainable development. The authors present the importance of the concept of a circular economy in waste management, indicating its positive impact on the environment and the company's financial results. Methodology: an analysis and criticism of literature. Hypotheses: H1. The implementation of the circular economy concept should be supported using management accounting tools. H2. Cost accounting (target costing, Product Life Cycle Costing, and Activity-Based Costing) helps isolate environmental costs. Value: The indication of the potential benefits of effective waste management and the role of management accounting (in the form of cost accounting) in this process.

A circular economy at the enterprise level requires a structural transformation of the business model and the appropriate adaptation of various management functions. The aim of the article is to show the economic possibilities of circular economy, selected areas and tools that can be the key to radical improvement of sustainable results, creating environmental, social and financial value. The attention was paid to the benefits and challenges of circular economy, to the hierarchy of ways to deal with waste. It was emphasized that the opportunity for new business models of the circular economy, especially the Zero Waste concept, is to ensure the further economic growth of enterprises when designing and managing products and processes in such a way as to avoid and eliminate waste as much as possible and promote the saving and recovery of all resources.

The main goal of companies operating on the market is the desire to achieve success. The feelings and criteria for assessing the company's success are varied. For employees, success means a high level of remuneration, additional non-wage benefits, job security and a good atmosphere at the workplace. Management measures success with financial results, product quality, market share, customer satisfaction, innovation, production efficiency, manufacturing costs, and the company's image.In the literature on the subject, the basic measure of the company's success is achieving a competitive advantage, gaining a relatively large market share, which will ensure financial security allowing for further development.Financial security depends largely on the extent to which management knowledge is known and understood, what are the financial skills and behavior of the management staff, the use of which contributes to the effective management of the company's resources.In the current economic reality, gaining a competitive advantage by an enterprise is a difficult and complicated process. The determinants of competitiveness and financial stability are not only the products and services offered by economic entities, but the unique and specific knowledge in the enterprise. This fact caused the search and implementation of modern methods and concepts known as the lean approach.The lean approach in the field of management is currently the dominant approach in Polish literature. Among the many publications in this area, we can mention, inter alia, the studies by Ohl, Sobańska, Wawer, Obłója et al. , Świderska and Raulinajtys, Michalak, Krajewska and Stronczek, Szczerbak.The aim of the article is to show the impact of target costing - a lean management tool on the competitiveness and financial security of enterprises. To achieve this goal, the method of analyzing the literature on the subject was used.

Work constitutes a fundamental dimension of human existence on earth. Humans plan, organize, perform work and thus develop through the work of their mind and the physical transformation of the world. Knowledge management has become a widely discussed and increasingly popular concept worldwide. The essence of this concept is the creation and dissemination of knowledge, understood as the entire content existing in the human mind as a result of accumulated learning and experience. The article presents a knowledge map as a management tool for the perception of occupational health and safety and health for construction faculties’ students.