Author also presented the system developed by him that forecasts the financial situation of enterprises. This book is devoted to the issue of forecasting the bankruptcy risk of enterprises. The information contained herein can be used in practice in several respects: -early warning against deteriorating financial situation of an audited company, ... This system is an open application, meaning its structure can be freely modified. The system is based on a model that uses an innovative method–fuzzy logic. The current global financial crisis proved that even the best international companies must constantly monitor their financial situation. In the book author presented a review of more than 600 studies from around the world on the issue of bankruptcy of firms. In worldwide literature, it is one of the first attempts at using fuzzy logic to predict enterprise bankruptcy. The models presented in that book are superior to even the sophisticated methods of artificial intelligence.