Instrumental role of management controlin public finance area Cover Image

Instrumentalna rola kontroli zarządczej w sektorze finansów publicznych
Instrumental role of management controlin public finance area

Author(s): Sylwia Łęgowik-Świącik
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: management control; risk management

Summary/Abstract: The aim of this article is to present the problem concerning the duty of implementing the management control in units of public finance area. The instrumental role of management control in the aspects of new public finance law was presented. Processes of risk management which are used in management control were shown. Moreover, relations between management control and internal audit were underlined. The article also mentions problems with interpretation of risk in management control and internal audit.

  • Issue Year: 2013
  • Issue No: 289
  • Page Range: 373-382
  • Page Count: 10
  • Language: Polish