Analiza ryzyka w opracowaniu planu audytu na przykładzie Miejskiego Ośrodka Pomocy Społecznej
The Role of Audit in Detecting Risks on the Example of the Municipal Social Welfare Center

Summary/Abstract: Purpose – In recent years very important is attached to audit as a very important instrument of protection against all kinds of risks. The aim of this article is to present and analyze the theoretical and practical aspects of auditing on the example of the Municipal Social Welfare Center in the context of risk assessment. Design/methodology/approach – The applied research methods are based on the literature studies of the scope examined and the risk assessment conducted by the MOPS and the design of the audit tasks. Findings – The article contains a list of the examined risks on the example of the Municipal Social Assistance Center in Katowice and justification of the actions taken to avoid risk. Originality/value – The article is original because it has applied research methods specific to a particular business entity.

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