Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The aim of the article is to present the results of conducted research in the field of intellectual capital management in a commercial bank operating on the Polish market. Methodology – The audit of the intellectual capital in the examined Bank was conducted using an appropriate questionnaire form. The survey was supplemented with direct interviews with the chief management as well as with an analysis of internal documentation. Findings – The result of the undertaken study is the cognition of the state of intellectual capital in the examined company as well as an indication of the postulated activities in the field of intellectual capital management. Originality/value – Intellectual capital today is one of the most important assets in a company. The previous research undertaken by the author showed that intellectual capital in Polish enterprises was undervalued. That is why it was important to make an audit of intellectual capital where the results can be a base to formulate individual activities that may contribute to the increase in the value of intellectual capital and thus increase the value of the company.