IDENTIFICATION OF COMPONENTS OF OPERATIONAL RISK GENERATED BY INTERNAL FACTORS IN THE COMPANY
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 implement...
| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Publishing House of Rzeszow University of Technology
2020-03-01
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| Series: | Modern Management Review |
| Subjects: | |
| Online Access: | http://doi.prz.edu.pl/pl/pdf/zim/414 |
| _version_ | 1818140080777199616 |
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| author | Piotr MAKOWSKI |
| author_facet | Piotr MAKOWSKI |
| author_sort | Piotr MAKOWSKI |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-11T10:38:18Z |
| format | Article |
| id | doaj.art-876c9f0eec55458590e4d0d41be248af |
| institution | Directory Open Access Journal |
| issn | 2300-6366 2353-0758 |
| language | English |
| last_indexed | 2024-12-11T10:38:18Z |
| publishDate | 2020-03-01 |
| publisher | Publishing House of Rzeszow University of Technology |
| record_format | Article |
| series | Modern Management Review |
| spelling | doaj.art-876c9f0eec55458590e4d0d41be248af2022-12-22T01:10:39ZengPublishing House of Rzeszow University of TechnologyModern Management Review2300-63662353-07582020-03-01XXV110.7862/rz.2020.mmr.6IDENTIFICATION OF COMPONENTS OF OPERATIONAL RISK GENERATED BY INTERNAL FACTORS IN THE COMPANYPiotr MAKOWSKI0https://orcid.org/0000-0002-3045-3495Faculty of Management of Command, War Studies University, 00-910 Warsaw, Al. gen. Antoniego Chruściela „Montera” 103.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.http://doi.prz.edu.pl/pl/pdf/zim/414operational risk, audit, internal control. |
| spellingShingle | Piotr MAKOWSKI IDENTIFICATION OF COMPONENTS OF OPERATIONAL RISK GENERATED BY INTERNAL FACTORS IN THE COMPANY Modern Management Review operational risk, audit, internal control. |
| title | IDENTIFICATION OF COMPONENTS OF OPERATIONAL RISK GENERATED BY INTERNAL FACTORS IN THE COMPANY |
| title_full | IDENTIFICATION OF COMPONENTS OF OPERATIONAL RISK GENERATED BY INTERNAL FACTORS IN THE COMPANY |
| title_fullStr | IDENTIFICATION OF COMPONENTS OF OPERATIONAL RISK GENERATED BY INTERNAL FACTORS IN THE COMPANY |
| title_full_unstemmed | IDENTIFICATION OF COMPONENTS OF OPERATIONAL RISK GENERATED BY INTERNAL FACTORS IN THE COMPANY |
| title_short | IDENTIFICATION OF COMPONENTS OF OPERATIONAL RISK GENERATED BY INTERNAL FACTORS IN THE COMPANY |
| title_sort | identification of components of operational risk generated by internal factors in the company |
| topic | operational risk, audit, internal control. |
| url | http://doi.prz.edu.pl/pl/pdf/zim/414 |
| work_keys_str_mv | AT piotrmakowski identificationofcomponentsofoperationalriskgeneratedbyinternalfactorsinthecompany |