Etapy procesu innowacyjnego jako obszary ryzyka w audycie wewnętrznym
The Stages of the Innovation Process as Risk Areas of Internal Audit

Summary/Abstract: Purpose – The article attempts to identify risks within the various stages of the innovation process. Design/methodology/approach – In the article used the critical analysis of literature and regulations, the observation of economic practice in the implementation, control and audit of innovation processes. Findings – The result of the research will be to determine a set of risks identified in the individual phases of the innovation process, and proposing methods controls in the limiting those risks. Originality/value – No comprehensive studies on the identification of risk in the innovative processes, that might arise in their during implementation. Implementation process innovation is accompanied by a high level of risk due to the unpredictability of the effects of actions taken, the high implementation costs, loss of sources of funding, and the difficulty withe we can implement the final effects on the competitive market. Ability to identify risk Implementation process innovation and the development of control mechanisms limiting existing risks is an essential attribute of an efficient management. Support for managing innovation processes can be internal audit.

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