Kontrola zarządcza a ryzyko
Control and risk management

Summary/Abstract: Purpose — The purpose of this article is to present the relationships of risk management control, which is now the basis for control of the public finance sector units. Design/Methodology/approach — The methodology of writing an article based on literature studies and the interpretation and analysis of current legislation in the field of public finance, management control and risk, as well as descriptive method using elements of the analysis and logical design. Used the research conducted through direct interview with the management of budgetary units. Findings - The results indicate that reliance on risk management control is a legitimate option, and the same risk management, although developed in the framework of the sciences of directing (managing) organizations is the center of management control and became the target of control of public finance. Originality/value - The value statements and applications arising from the article is the recognition of the fact that the aspect of risk included in the procedures and management control activities at the present stage of its implementation, it is impossible to strikeout (eliminated) by any concept of control of public finances

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