Sprawozdawczość wewnętrzna w procesie zarządzania ryzykiem
Internal reporting in the process of risk management
Author(s): Bartłomiej NitaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: internal reporting; risk management; managerial reports
Summary/Abstract: This paper presents an approach for internal reporting in a company with regard to risk management process. In the first part of the paper the nature of risk management was elaborated. Based on this process the fundamental principles of how to generate managerial reports on the identification and risk analysis were discussed. In the second part of the paper risk measurement methods useful in internal reporting were depicted as well as the relationship of the internal audit and risk monitoring and assessment was identified. In the last part of the article sample reports on the identification, analysis, and reporting of risk prepared in practice were shown.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 287
- Page Range: 140-151
- Page Count: 12
- Language: Polish