System kontroli wewnętrznej w audycie wewnętrznym procesów innowacyjnych

Katarzyna Piotrowska

Abstract

Purpose – The purpose of this article is to try to determine the role that an effective internal control system should play in improving the performance of innovative processe s. Design/methodology/approach – For the purposes of this article use of the critical analysis of the literature and law of the regulatory, observation of economic practice in the implementation, control and audit of in - novation processes (implementation of R & D projects within the EU framework programs). Findings – The result of the research will be the elaboration of internal control procedures in order to prevent irregularities from the implementation of innovative processes. Originality/value – The lack of comprehensive study on how the internal control system for innovation is organized determines the relevance of research in this area. The article is an application and its results can be used in the process of developing internal control procedures in entities implementing innovative projects.