Polski Ład z perspektywy audytora wewnętrznego
Polish Deal from an internal auditor’s perspective

Author(s): Joanna Maria Przybylska
Subject(s): Economy, Business Economy / Management, Micro-Economics, Management and complex organizations, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: Polski Ład;audyt wewnętrzny;audytor wewętrzny;analiza ryzyka;zarządzanie ryzykiem;
Summary/Abstract: Purpose: Identification and characterization of the risks whose main factor is Polish Deal. The risks are considered from the perspective of the employer, regardless of its organizational and legalform, in terms of personal income tax. Design/methodology/approach: A literature survey of peer-reviewed journal articles, survey reports and books on risk management and internal audit is used as the research methodology. Legal acts were also analysed. Findings: Polish Deal is the implementation of government policy and from the point ofview of risk analysis is the materialization of political risk. It required changes in legislation, which in turn triggered the need for organizations to take action to adapt to the modified legal requirements. Political risk resulted in the materialization of legislative risk. Legislative risk associated with the Polish Order, in turn, is associated with the emergence of eight categories of risks at the operational level of the organization: tax risk, legal risk, HR risk, technology risk, communication risk along with image risk, and two multidimensional risks – organizational riskand financial risk.

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