Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/219650 
Erscheinungsjahr: 
2015
Schriftenreihe/Nr.: 
Institute of Economic Research Working Papers No. 34/2015
Verlag: 
Institute of Economic Research (IER), Toruń
Zusammenfassung: 
In the contemporary economic reality and organization's activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to present theoretical and practical (on the basis of the examined example) aspects concerning the (internal) financial audit in the organization within the context of its assessment of the exposure to risk. The applied research methods are based on the method of conceptual analysis of the literature on the examined field, as well as on the case study of the auditing task. The results of the performed analyses and examinations allow to state that the financial audit constitutes an effective tool for protecting the organization against internal, as well as external risks. Each of the co-authors will contribute 50% of work to this article.
Schlagwörter: 
risk
risk identification
risk management
financial audit
internal audit
JEL: 
D81
M42
Creative-Commons-Lizenz: 
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Dokumentart: 
Working Paper

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