| dc.description.abstract | Assessing company performance is one of the basic elements of the management function.
The traditional view on this topic based solely on financial information is now criticised due to
(among other things) the short-term attitude and absence of aspects connected with the company
strategy implementation.
The assessment of a company performance should reflect changing needs of stakeholders and
other bodies connected with the company (customers, suppliers, investors, employees, market
regulators, etc.), and enable to manage the reactions of the organisation to the emerging
challenges.
Knowledge-based economy changed the organisations into information- and knowledge-
-depending systems, which requires a specific approach to internal control in such organisations.
This in turn affects the way of conducting the internal audit, which should be a support for the
Managing Board, external auditors and market regulators. Internal audit plays an active role in the
risk management process that is the main factor determining the survival of the company.
Article certainly does not exhaust the issue concerning measuring of the added value
contributed by the audit and requires further considerations, particularly regarding ways of
measuring the effectiveness and employee potential using methods from the scope of human
resources management. | pl_PL |
