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Identification of components of operational risk generated by internal factors in the company


[ 1 ] Instytut Zarządzania Lotnictwem Cywilnym, Wydział Zarządzania i Dowodzenia, Akademia Sztuki Wojennej | [ P ] employee

Scientific discipline (Law 2.0)

[5.6] Learning about management and quality

Year of publication


Published in

Modern Management Review

Journal year: 2020 | Journal volume: vol. XXV | Journal number: no 27 (1)

Article type

scholarly article

Publication language


  • Audyt
  • Kontrola wewnętrzna
  • Ryzyko operacyjne
  • Operational risk
  • Audit
  • Internal control

EN The article is devoted to the issues of identifying the components of operational risk in the company, the source of which are the threats caused by internal factors, with attention paid to the possibility of improving the company's internal control system and internal audit in the implementation of the tasks of identifying the risk in question by proposing an additional source of information about adverse events in the form of a system of anonymous individual employee reports. Conclusions from pilot studies carried out among the managerial staff of selected companies were also presented, concerning the conditions necessary to achieve a possible success of implementation of such a system in companies where its functioning is considered necessary.

Pages (from - to)

51 - 58



License type

CC BY-NC-ND (attribution - noncommercial - no derivatives)

Open Access Mode

publisher's website

Open Access Text Version

final published version

Date of Open Access to the publication

moment of the publication

Points of MNiSW / journal