Audyt finansowy i controlling jako narzędzia informacyjno-kontrolne w systemie rachunkowości podmiotów gospodarczych
Financial audit and controlling as information and control tools in the system of accounting of business entities

Summary/Abstract: The rate of change of legal and economic conditions and integration trends in the European Union result in an increasing demand in business entities on economic information. Its main source is an accounting system that provides information in the form of financial statements for both the leadership of the unit, as well as external customers. However, because of the risk involved in business entities and their environment, there is a need for tools that will protect the information against any material distortion. This is the role of financial audit and controlling. The main aim of this study was to demonstrate the role of financial audit and controlling as the information and control tools that support the operation of the accounting system in business entities. In the course of carried out considerations the function performed by the financial audit to ensure the reliability of the data contained in the financial statements was characterized. The article also defined the role of controlling oriented on information security processes, such as: risk assessment, planning, assessing the degree of achievement of the objectives of the company and controlling the use of its resources.

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