Security information as a task of public finance sector units

Marcin Janik

Uniwersytet Śląski w Katowicach
https://orcid.org/0000-0002-6197-2722

Stanisław Hady-Głowiak

Uniwersytet Ekonomiczny w Katowicach
https://orcid.org/0000-0002-1060-6984

Abstract

The article presents issues concerning the principles of functioning and the role of internal audit in public finance sector units as an independent and objective tool ensuring and consulting the unit manager. In addition, the purpose of this work is to indicate the obligation of public finance sector units to ensure periodic implementation of internal audits and their role in the field of security information management and the required qualifications of auditors in this regard. Failure to ensure the effectiveness and efficiency of the security information management system in the unit may cause financial and image losses or obstacles in maintaining business continuity and implemen-
tation of the assumed goals and tasks. The role of the audit is to support them head of the unit by ensuring that a specific area of activity works properly or requires improvement, and the obligation to carry out periodic internal audits
in the field of security information management in public units results from the provisions of law. The essence is that the head of the unit should provide the designated auditor the guarantee of independence and objectivity, as well as expanding and acquiring appropriate qualifications confirming knowledge and experience in the audited area. In the area of security information, it is worth it emphasizing the certification of the lead auditor of the Security In-
formation Management System according to the PN-EN ISO/IEC 27001:2022 standard, confirming the required knowledge and experience in the field of security information, IT technology and auditing.

Keywords:

law, internal audit, information security management system, independence and objectivity, certification