Cele i zarządzanie ryzykiem jako elementy kontroli zarządczej w jednostkach sektora finansów publicznych
Objectives and risk management as part of management control in the public finance sector

Summary/Abstract: This article discusses the functioning of management control as a mandatory way of managing units of public finance sector. The aim of this article is to show the essence and elements of management control paying attention to goals and risk management. Regulations have introduced management control as a new element to public finances. It does not have its equivalent in previously valid regulations and it introduces new quality in the scope of internal control in the units of public finance sector. The duty to introduce management control covers all units of local government and their subunits. Thanks to management control, it is possible to reach the same effect as in suitable unit management. It is necessary to point that, thanks to its matter, control management is also a continuous challenge for a unit manager and also for his/her subordinates.

• Details
• Contents