The Concept and Stages of the Audit of Intangible Resources: A Network Approach

The paper is of a conceptual nature, indicating an approach to the intangible resources audit and its essence through the prism of organizational network analysis. The intangible resources audit itself poses an interesting field for exploration, mostly identification and characteristics of its main stages. An essential element of the intangible resources audit is to determine the so-called organizational context and to understand it so as to ensure the audit has important reference points - posed by questions concerning the sense of the audit and the goals it accomplishes. By applying the organizational network analysis as a tool for auditing intangible resources, we can look at the audit from the perspective of the interrelationships of particular nodes (network elements), which have become an object of assessment.