Zarządzanie ryzykiem w procesie audytu finansowego przedsiębiorstwa
Risk management as part of financial audit of enterprise.

Summary/Abstract: The article discusses risk management as a part of integrated system of management, which identifies risks and the areas where they appear. Risk management functioning in business is one of the three key areas of management: operational, strategic, as well as managing the risk identified by the two previous areas. The goal of this article is to demonstrate that the task of a financial audit is to enhance enterprise’s value by, among others, evaluating and recommending improvements to the processes used in organizational management as well as risk management. Generally, financial audit concentrates on the financial statements of business to verify that they clearly and dependably reflect its condition. The author emphasizes that, while it is not possible to eliminate all risks, it is important to identify all those that in the financial audit’s assessment could impede the business from attaining its goals. There are methods allowing minimizing the risk to acceptable levels.

• Details
• Contents