Abstract:

The paper shows the role of audit committee in evaluating management control in the Ministry of Health in Poland. The primary purpose of an audit committee is to provide information on the management control process and the internal audit process for their ministries, ensuring compliance with laws and regulations. Based on the current regulations, there were used analysis of documents of audit committee reports and the minister's statements on management control in years 2018-2022. Apart from that, in the paper, one can find an example of functioning of an audit committee and its objectives, tasks and the role in evaluating of management control in the Ministry of Health. The paper shows originality of functioning of audit committee, management control system and internal audit in the ministry of Health and description of some problems and improvements in these institutions.