Audit as a Tool Affecting the Management of Economic Security of Companies in the Polish Energy Sector: A Research Report

Jacek Dworzecki, Izabela Szkurlat
European Research Studies Journal, Volume XXV, Issue 4, 112-143, 2022
DOI: 10.35808/ersj/3071


Purpose: The purpose of the study is to present the results of the conducted research with the participation of managerial staff and members of supervisory boards from companies operating in the domestic energy sector. The material presents an analysis of a survey on the functioning of supervisory boards and the use of audit tools in their activities. The study also contains a brief description of the Polish energy sector. Approach/Methodology/Design: In the preparation and conduct of the research activity, the following research methods and techniques adapted to the explored area were used: a diagnostic survey in the form of surveys, expert interviews and analysis of documents. The survey used an anonymously completed survey questionnaire, which consisted of a metric, the main part and contained closed questions. Respondents completed the questionnaire without contacting the interviewer (the questionnaire was distributed by name to the respondents in print and electronic versions). The expert interview was conducted in the form of a guided interview based on a previously prepared scenario. In the examination of documents, quantitative analysis (using an analysis sheet) and qualitative analysis (computer programs were used) were used; analysis of the literature on the subject (from both domestic and foreign resources), including specialized periodical literature on corporate governance, corporate management and audit; case study method (case study), including, among others, selected aspects of the functioning of the Tauron S.A. capital group; participatory observation (in the form of active participation in meetings of the supervisory board of a company belonging to the Tauron S.A. capital group); method of examining source data (statistical comparisons, documents, acts of generally applicable laws and internal regulations - statutes, regulations, instructions, ordinances, etc.). Findings: When undertaking the evaluation of the obtained research results, it should be stated that they constitute the sum of all undertaken activities (analytical, empirical, comparative, etc.). Thanks to the multifaceted approach to the studied issues, it was possible to obtain data and collect knowledge and information enabling direct reference to the indicated research problems as well as to verify the adopted hypotheses. At this point, it is necessary to remind the reader again that due to the strictly defined editorial requirements for the studies published in ERSJ, this study presents only part of the obtained research result. However, the empirical material collected during the survey already allows for recapitulation and conclusions. Practical Implications: The article can be used in creating solutions in other EU countries, in the field of creating own security policy, with particular emphasis on audit as a tool used in managing the security of the energy sector. Originality/Value: The article uses the results of scientific research conducted in the largest Polish energy companies in the last few years.

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