Identyfikacja i ocena ryzyka w jednostce jako obszar współpracy pomiędzy biegłym rewidentem a audytorem wewnętrznym
Risk identification and assessment in an organization as an area for cooperation between chartered accountants and internal auditors

Summary/Abstract: The objective of the paper is to interpret the fundamental guidelines related to risk identification and assessment for the purposes of accounts auditing and implementation of internal audit tasks, defined in auditing standards for both professions. Standards for chartered accountants and standards for internal auditors take different approaches to the issue of risk identification and assessment in an organization. Therefore, subsequent chapters of the paper specify potential areas of cooperation of chartered accountants and internal auditors with regard to risk identification and assessment in the audited organization. The author’s analysis allows one to conclude that the cooperation of both professionals in this regard offers multiple benefits to both of them, makes it possible to make a better use of the internal auditor’s knowledge of the organization, improves the knowledge of audit methodology and reduces potential duplication

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