Kompetencje zarządzającego audytem wewnętrznym

The aim of the article is to characterise chief auditor executive (CAE) in organization through answering the research question: „What competences of chief auditor officer result from fulfilled role and performed in organization tasks?”. The author discussesthe role, competences and tasks of CAE, mainly citing International Standards for the Professional Practice of Internal Auditing. The research is based on critical research reviewand analysis of documents on CAE of Institute of Internal Auditors (IIA) as well. The following article is theoretical. The premise for its writing was the experience gained in direct contact with the chief auditor executives.