Etyka zawodowa pracowników państwowych organów kontroli
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Date
2016
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Uniwersytet im. A. Mickiewicza w Poznaniu Wydział Nauk Społecznych, Instytut Filozofii UAM
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Professional ethics of employees of state audit institutions
Abstract
State audit institutions constitute a very important part of the
contemporary model of state. Auditors (people employed by state
audit institutions), being professionals, should fulfill many duties
which are customarily assigned to them by the society. In their
daily work auditors should observe statutes and codes of ethics.
The ethics of auditors of the Supreme Audit Office (Najwyższa Izba
Kontroli) is held in high regard among rules of conduct for auditors.
It serves a model for ethics in other state audit institutions,
such as the National Labour Inspectorate (Państwowa Inspekcja
Pracy) or Regional Chambers of Audit (regionalne izby obrachunkowe).
Ethics of auditors is a special kind of ethics expected from
public administration employees.
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Keywords
professional ethics, ethics of public administration, state audit institutions, Supreme Audit Office, Regional Chambers of Audit, National Labour Inspectorate
Citation
Filozofia Publiczna i Edukacja Demokratyczna, 2016, Tom 5, Nr 1, s. 244-262.