Systemy kontroli zarządczej w jednostkach sektora finansów publicznych a systemy zarządzania w instytucjach sektora finansowego – podobieństwa i różni
Management control systems in public finances sector entities and management systemsin institutions of financial sector −similarities and differences

Summary/Abstract: The article presents laws and standards of the management control in public finances sector and the formal basis for the newly created structure of the management and control systems in institutions of financial sector. The study identifies key similarities and differences between management control in the public sector and the management systems in the financial sector institutions. It also identifies deficiencies in the regulation and possible directions of development of these systems in financial institutions.

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