Evaluating the effectiveness of risk management with the use of internal audit in the public sector units Silesian region Cover Image

Ocena efektywności zarządzania ryzykiem z wykorzystaniem audytu wewnętrznego w jednostkach sektora publicznego woj. śląskiego
Evaluating the effectiveness of risk management with the use of internal audit in the public sector units Silesian region

Author(s): Beata Czuba-Kulisińska, Mariusz Staśkiewicz
Subject(s): Social Sciences, National Economy, Public Finances
Published by: Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego
Keywords: risk management; internal audit;risk;

Summary/Abstract: Auditing is an important tool for supporting the head of the public finance sector in theimplementation of its objectives. One of the areas of interest of the audit is risk management,implemented within the framework of management control. Risk analysis can be helpful inverification of complex issues and problems associated with the measure risks in carrying outthe tasks of the unit.The aim of the article is to evaluate the effectiveness of risk management in the activitiesof the public sector entities by means of internal audit. The subject of research is the unitlocated in the area of Silesia. The work uses the results of the survey carried out during theperiod from June to September 2016. In the following years, there will be a􀁢continuation ofthe research undertaken.

  • Issue Year: 24/2017
  • Issue No: 2/1
  • Page Range: 124-130
  • Page Count: 7
  • Language: English, Polish