The internal audit and process of risk management
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 1
Abstract
The internal audit has a key mission in the risk management process. The role of internal audit is to present an independent assessment and to support the organization management in effective risk management. The aim of this article is to present the role of internal audit in process of risk management in the organization. The article characterizes the being and tasks of internal audit. It also discusses the basic concept of risk management. The special attention is paid to emphasize the importance of the risk manage-ment process in the internal audit activity.
Authors and Affiliations
Ewelina Młodzik
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