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EN
Chart of accounts is important part of accounting policy for each company. With it you can prepare reliable financial statements of the company in order to obtain a true and fair view of it. In the end, thanks to this chart of accounts is possibile to properly present the financial result of the company's activities.
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.
EN
The paper presents the next installment of well-known worldwide models of internal control including the Canadian model CoCo and the British models: Cadbury’s and Turnbull’s, all of which have grown out of the best practices of corporate governance. It also describes the standards which contributed to the creation of these models, and their main features. The paper goes on to explain their importance to these organisations, their auditors and others, and indicates the scope of their application in Poland and throughout the world.
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