ZARZĄDZANIE RYZYKIEM W PORCIE LOTNICZYM JAKO OBSZAR OCENY W AUDYCIE WEWNĘTRZNYM
AIRPORT RISK MANAGEMENT AS AN AREA OF INTERNAL AUDIT ASSESSMENT
Author(s): Elżbieta Izabela Szczepankiewicz, Monika RożekSubject(s): Evaluation research, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: internal audit; risk management; risk management techniques and tools; identification; analysis; response to risk;
Summary/Abstract: Airport risk management requires a special approach due to a large number of risks specific for air transport. The aim of the paper is to present the process of risk management and assessment at an airport, based on the example of Poznań Ławica Airport. The study presents the objective and process of risk management (identification, analysis, response to risk and process monitoring). It also indicates risk management techniques and tools used by the management, as well as techniques and tools used for risk analysis by the internal auditor during the preparation of the annual plan of internal audit tasks. The research methods used in writing the paper include: analysis of specialist literature and regulations, critical analysis of internal regulations in the examined entity, comparative analysis, deduction and inference.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2018
- Issue No: 521
- Page Range: 205-218
- Page Count: 14
- Language: Polish