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Protecting the organization against risk and the role of financial audit

Author

Listed:
  • Sylwia Bozek

    (University of Economics in Katowice)

  • Izabela Emerling

    (University of Economics in Katowice)

Abstract

In the contemporary economic reality and organization’s activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to present theoretical and practical (on the basis of the examined example) aspects concerning the (internal) financial audit in the organization within the context of its assessment of the exposure to risk. The applied research methods are based on the method of conceptual analysis of the literature on the examined field, as well as on the case study of the auditing task. The results of the performed analyses and examinations allow to state that the financial audit constitutes an effective tool for protecting the organization against internal, as well as external risks. Each of the co-authors will contribute 50% of work to this article.

Suggested Citation

  • Sylwia Bozek & Izabela Emerling, 2015. "Protecting the organization against risk and the role of financial audit," Working Papers 34/2015, Institute of Economic Research, revised Apr 2015.
    • Handle: RePEc:pes:wpaper:2015:no34
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    More about this item

    Keywords

    risk; risk identification; risk management; financial audit; internal audit;
    All these keywords.

    JEL classification:

    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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