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DUTIES OF A UNIT BELONGING TO THE PUBLIC FINANCE SECTOR WITH RESPECT TO DOCUMENTATION OF MANAGEMENT AUDIT

100%
Mucha A.
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
|
2017
|
issue 4
EN
The paper discusses the issue of control in the public finance sector. The issue in question is particularly important in the context of transition from heavily bureaucratic financial control of the public finance sector entities used so far to the management control based on regulations observed in the commercial sector. The paper underlines the essence and the concept of the analyzed phenomenon s as well as legal regulations and standards constituting the management control. The management control solutions applicable in the public finance sector are presented. The applicable regulations and standards form an ordered set of guidelines which persons responsible for functioning of the management control should use to create, evaluate and improve management control systems. The purpose is to promote the implementation of coherent and standard management control model based on international standards in this field with taking into consideration specific unit tasks and conditions. The implemented regulations should be valid and adequate to a situation present in the entity. The obligations of the entities in the scope of management control documentation, which arise from standards in force, are underlined.
2

Zarządzanie ryzykiem jako cel kontroli finansów publicznych

63%
Babuśka E. W.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2013
|
issue 919
5-18
EN
The paper presents the issue of risk management in public finance sector budget units. Risk management is one of the goals of management control under the Public Finance Act of 2009. A short review of the essence and standards of management control as they apply to risk management in these units begins the paper. Risk management consists of the following stages: understanding the activity being performed, identifying risk, risk analysis, scoring risk, risk hierarchy and risk management. The example used to illustrate the risk management process was that of District Court X. In addition, how management control and risk management work in public finance sector budget units was also evaluated.
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