The publication is aimed at drawing attention to the problems and risks associated with the introduction of new legislation on the functioning of the internal audit in public fi nance sector units in Poland. Through an analysis of the regulations and developments in the fi eld of the above, the author points to the need for clarifi cation or amendment of the existing legal acts. It shows the essence of the problems and threats that impact the quality, accuracy and compliance with the IIA standards for the functioning of the internal audit in Poland. The publication uses a methodology based on an analysis of regulations and studies to assess the functioning of the internal audit in terms of the public fi nance sector. The problems and risks presented in this publication are currently occurring in the public sector. The solutions remain in the interest of internal auditors employed in the public fi nance sector, external contractors providing services within the scope of the audit and managers of the units in which the audit is functioning or will continue to function.