Audytowy

Audytowy is a Polish adjective related to audyt, the process of examining and evaluating records, procedures, and systems to verify accuracy, compliance, and reliability. It is used to describe elements connected with auditing, particularly in finance, accounting, compliance, and internal control, as well as in public administration and professional services.

Common usage and phrases include procedury audytowe (audit procedures), ryzyko audytowe (audit risk), raport audytowy (audit report), zakres audytowy (audit scope), and aspekt audytowy (audit aspect). The feminine form is audytowa, and the neuter/plural form is audytowe, allowing standard agreement with nouns in different grammatical genders and numbers. The term often appears in contexts such as internal audits (audyt wewnętrzny) or external audits (audyt zewnętrzny), where outputs like raport audytowy and rekomendacje audytowe (audit recommendations) are produced.

Semantically, audytowy emphasizes formal, independent evaluation rather than routine monitoring, distinguishing it from related but broader terms like kontrolny (control-related) or operacyjny (operational). In governance and compliance discourse, the word signals a structured, standards-based examination conducted by auditors (audytorzy) and resulting in official findings and recommendations.

Etymology-wise, audytowy is formed from audyt, a term established in Polish to denote auditing activities, and functions as a standard terminological adjective in accounting, law, and administration.