Zarządzanie ryzykiem jako cel kontroli finansów publicznych
Risk Management as a Goal of Public Finance Control
Author(s): Ewa W. BabuśkaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie
Keywords: management control; standards of management control; public finance sector; budget units; risk management; risk identification; risk analysis; risk assessment
Summary/Abstract: The paper presents the issue of risk management in public finance sector budget units. Risk management is one of the goals of management control under the Public Finance Act of 2009. A short review of the essence and standards of management control as they apply to risk management in these units begins the paper. Risk management consists of the following stages: understanding the activity being performed, identifying risk, risk analysis, scoring risk, risk hierarchy and risk management. The example used to illustrate the risk management process was that of District Court X. In addition, how management control and risk management work in public finance sector budget units was also evaluated.
Journal: Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
- Issue Year: 919/2013
- Issue No: 19
- Page Range: 5-18
- Page Count: 14
- Language: Polish