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Protecting The Organization Against Risk And The Role Of Financial Audit On The Example Of The Internal 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.

Suggested Citation

  • Sylwia Bozek & Izabela Emerling, 2016. "Protecting The Organization Against Risk And The Role Of Financial Audit On The Example Of The Internal Audit," Oeconomia Copernicana, Institute of Economic Research, vol. 7(3), pages 485-499, September.
    • Handle: RePEc:pes:ieroec:v:7:y:2016:i:3:p:485-499
    DOI: 10.12775/OeC.2016.028
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    Citations

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    Cited by:

    1. Václav Kupec & Přemysl Písař & Michal Lukáč & Gabriela Pajtinková Bartáková, 2021. "Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment," Sustainability, MDPI, vol. 13(12), pages 1-18, June.
    2. Václav Kupec & Michal Lukáč & Přemysl Písař & Katarína Gubíniová, 2020. "Increasing Personnel Competencies in Museums with the Use of Auditing and Controlling," Sustainability, MDPI, vol. 12(24), pages 1-16, December.
    3. Svitlana Khalatur & Lesia Kriuchko & Anna Sirko, 2020. "World Experience Adaptation Of Anti-Crisis Management Of Enterprises In The Conditions Of National Economy’S Transformation," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 6(3).

    More about this item

    Keywords

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

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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