Audyt jako narzędzie optymalizacji zarządzania przedsiębiorstwem w dobie kryzysu ekonomicznego
Audit as a tool for optimization of company management in the current economic crisis

Summary/Abstract: The condition of a company is affected by both external and internal factors that largely determine its survival. Their importance is particularly important in times of the economic crisis. Audit can be used for the identification and assessment of internal factors. Its tasks include verifying the risks associated with the functioning of the company and to propose alternative solutions to reduce the identified significant risks. The aim of the paper is to present the nature and importance of audit, as well as an indication of the proposed guidelines of changes in its functioning and using it as part of improvement of activities of enterprises representing contemporary Polish market economy.

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