Audyt i kontrola w sektorze małych i średnich przedsiębiorstw
Audit and control in small and medium-sized enterprises

Summary/Abstract: Enterprises operate in an ever-changing environment: organizational, legal and economic. Hence the importance for their business activity of the adopted system of organizational management, also referred to as the internal control system. The effective functioning of this system can be supported by an assesment tool – audit or control in the form of internal organizational units. Such units provide both assessment and counseling, so they should become part of the elementary process of corporate manage-ment. While the presence of the control function in corporate structures is a widespread practice, not many companies decide on introducing the audit function. This is due not only to the lack of regulation in the field of internal audit in the business sector, but also to such factors as the size of the organization, the nature and scale of the business, the amount of revenue, and social, economic and psychosocial determi-nants. The aim of this paper is to present the nature and significance of control and audit, as well as to identify the determinants of the use of this type of tools and services by organizations in the sector of small and medium-sized enterprises. The methodology used in the study is based on descriptive and comparative analysis related to the presentation of specific needs of companies operating in this sector and results of a survey focused on the perception and use of audit services in these organizations on the example of a group of companies from the Lodz region.

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