Współmierność systemów: rachunkowości zarządczej i audytu wewnętrznego w usprawnianiu procesu zarządzania ryzykiem strategicznym
Adequacy of managerial accounting and internal auditing systems in the improvement of the process of strategic risk management

Summary/Abstract: Modern enterprises understand the importance of strategic risk, and managing it treat as a priority in the process of risk management. For the effective management of the discussed risk they broaden the scope of instruments, which are helpful in the risk management process. Such tools are particularly provided by the two systems, which by their objectives and tasks are related to risk management, namely: managerial accounting and internal auditing. The aim of the paper is to show, by describing the case of one of strategic risks that is the customer risk, that managerial accounting and internal auditing can improve the risk management process. The methodology used in this paper is based on the descriptive and comparative analysis.

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