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2009 | 2009(53(109)) |
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Risk assessment in the context of internal audit in Polish public finance sector entities

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EN
Internal audit was introduced in Polish public finance entities only in the 21st century(on January 1, 2002), while in many other countries it has been applied for a longer time– its beginning dates from mid-20th century.Basing on professional and legal regulations in the field and international and domesticliterature, the paper presents the issue of risk assessment in internal audit in Polishpublic finance sector entities.Risk, in contrast to uncertainty, is measurable to a certain degree. Estimation (identificationand analysis) of risk is a continuous process. Identified risks require constantmonitoring, so that new risks can been noticed in time, monitored and designated forauditing.The paper also demonstrates that risk assessment provides a basis for creation of anannual audit plan, long-term (strategic) plans and audit programs.
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