Kontrola zarządcza a identyfikacja ryzyka w jednostkach samorządu terytorialnego
Managerial control and risk identification in local government units

Summary/Abstract: The concept of new public management and new law regulations have changed the view on the problem of risk management in local government units. In local government units the risk management is a process where the risk’s identification, measurement, control and audit take place. Managerial control is aimed to analyse operations and actions of the unit in relation to its goals and to identify related risk. Managerial control is a key and necessary tool of evaluation of local government units’ finance. It enables to evaluate the quality of records and to identify and indicate the directions of risk management.

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