Analiza ryzyka jako element kontroli zarządczej w jednostkach samorządu terytorialnego
Risk analysis as part of the management control of local government units

Summary/Abstract: Risk management is one of the goals of mandatory management control in public sector units, to be implemented under the Act of August 27, 2009, the Public Finance Act (Journal of Laws No. 157, item. 1240). Thanks to it we can obtain information about the risks that could cause failure in achieving particular goals. Risk management is a new practice for public sector, which had to be dealt with by all directors of the public sector. The purpose of this article is to show the role played by risk analysis, which is one of the elements of the management control in public sector units on the example of selected Silesian local government units.

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