Ryzyko jako przedmiot badania audytu wewnętrznego w sektorze finansów publicznych
The Risk as an Object of a Study of the Internal Audit in the Public Finance Sector

Summary/Abstract: Purpose – the aim of the article is determine and analyse the principles of the risk assessment by theinternal auditor in the public finance sector.Design/methodology/approach – analysis of literature and regulations for the internal audit and managementcontrol, observation.Findings – the importance of the risk in the internal audit activity due to the statutory obligation of systematicassessment of the risk management process and preparation of annual audit plan based on risk analysis.Originality/value – systematizing the knowledge in the area of the internal audit activity oriented reducing therisk associated with achievement of objectives and tasks of the unit.

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