Title
Identification of components of operational risk generated by internal factors in the company
Authors
[ 1 ] Instytut Zarządzania Lotnictwem Cywilnym, Wydział Zarządzania i Dowodzenia, Akademia Sztuki Wojennej | [ P ] employee
Scientific discipline (Law 2.0)
Year of publication
2020
Published in
Article type
scientific article
Publication language
english
Keywords
PL
- Audyt
- Kontrola wewnętrzna
- Ryzyko operacyjne
EN
- Operational risk
- Audit
- Internal control
Abstract
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
at the time of publication
Points of MNiSW / journal
5.0
Points of MNiSW / journal in years 2017-2021
20.0
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