System kontroli wewnętrznej jako strategiczna linia obrony przed ryzykiem korporacyjnym
Risk is an inseparable component of any organization regardless of the type and nature of business. It causes that organizations make mistakes, which they may or may not avoid, but certainly organizations can undertake activities that will allow them to predict errors. For this purpose, an appropriate system of internal control is necessary, the organization and actions the management entity bears responsibility for. This system should be the first line of defence of organizations against emerging threats. The aim of the paper is to present the essence and importance of corporate risk for the organization and to show the place and role of the internal control system in terms of risk monitoring and reducing, as well as people responsible for it.
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