Title:

Communication audit and knowledge management audit as kinds of internal audits in the management of intangible assets of an organization

Group publication title:

Nauki o Zarządzaniu = Management Sciences

Title in english:

Management Sciences

Creator:

Winkler, Renata

Subject and Keywords:

audit ; intangible assets ; communication ; knowledge management ; zasoby niematerialne ; komunikacja ; zarządzanie wiedzą

Description:

Management Sciences, 2018, vol. 23, no. 2, s. 41-47

Abstrakt:

Along with the development of the Internet and information technologies, broadening of the scope of intellectual property rights and occurrence of the intellectual leverage effect with regard to the use of knowledge in preparing innovative products and services, it is possible to observe a growth in the importance of intangible assets in building strategic advantage of business entities. Important is that effective organisation management requires skilful use of information reflecting functioning of all subsystems of a given institution, including the functional systems (such as communication system and knowledge management system classified as intangible assets). Such knowledge is provided by an internal audit being a tool including independent and objective analysis of efficacy and efficiency of processes, which is used first of all to facilitate these processes. The purpose of this study is thus to present the possibility of using the audit in business practice of intangible assets management with regard to communication system and knowledge management system

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/ms.2018.2.05

Language:

eng

Relation:

Management Sciences = Nauki o Zarządzaniu, 2018, vol. 23, no. 2

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu