Visualization of Data and Information as a Tool for Risk Audit Cover Image

Wizualizacja danych i informacji jako narzędzie wspomagania audytu ryzyka
Visualization of Data and Information as a Tool for Risk Audit

Author(s): Beata Iwasieczko
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: risk; risk audit; environmental risk; visualization of data and information

Summary/Abstract: Purpose – The aim of the article is to indicate the possibility of using methods of data visualization and information in risk audit. Design/methodology/approach – The study of subject literature in the field of data visualization, methodology of non-financial reporting and risk audit constitutes the starting point of the discussion. The method of application was introduced by analogy and deductive method. Findings – Presented information forming the so-called. A risk thinking map for supporting environmental risk audits. Originality/value – The fact of using data and information visualization methods is very important in terms of increasing the effectiveness of risk auditing while at the same time it determines the consistency of disclosed non-financial information and presented in the financial data reports.

  • Issue Year: 2017
  • Issue No: 87 (1)
  • Page Range: 155-163
  • Page Count: 9
  • Language: Polish