Zarządzanie ryzykiem w jednostkach sektora finansów publicznych - wyniki badań empirycznych
Risk management in the public finance sector - the results of empirical research

Summary/Abstract: Purpose — The paper presents the results of studies evaluating the application statutory audits of recommendations related to risk management in the public finance sector units. Design/Methodology/approach — The object of the study was five areas of management control system: internal environment, objectives and risk management, control mechanisms, information and communication, monitoring and evaluation. The subject of research were public sector entities. Findings - These studies are a continuation of the internal control system analysis conducted in 2010 by the SKwP and may complement the analysis of management control system carried out by the Ministry of Finance and the NIK in the years 2010-2012. Originality/value — An important advantage of the presented research results is a multidimensional assessment of management control system, in this article especially - Risk Management).

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