Źródła informacji na potrzeby identyfikacji ryzyka w audycie wewnętrznym jednostek sektora finansów publicznych
Sources of information in risk identification process in internal audit of governmental sector
Author(s): Andrzej NiemiecSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: Intemal audit in a new frame should be combined with risk management. Reciprocal flow of information enables correct risk identification in governmental sector. Sources of information are common for both and depend on chosen techniques of risk identification process.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2004
- Issue No: 20
- Page Range: 97-107
- Page Count: 11
- Language: Polish