External and Internal Audit (FAP) 220151-D
Ćwiczenia (CW) Semestr zimowy 2022/23

Topics to be covered:

The process of audit, the organisation of the audit department, the role of the internal and external auditor in relation to corporate governance, control evaluation, sampling techniques and reporting results in a meaningful way.

The identification, assessment and management of risk at various levels of the organisation, identifying opportunities to add value to the organization.

The role of the internal audit function in providing a service to management, as well as the respective responsibilities of company management and the external auditor in relation to the financial statements.