Wybrane problemy zarządzania ryzykiem w działalności jednostek samorządu terytorialnego
Selected problems of risk management in the activity of local government units

Summary/Abstract: The main aim of this article is to attempt to approximate some aspects relating to the management of risk in local government units. Given that the issue of skillful management risk in local government was negatively evaluated by the Supreme Chamber of Control – an important premise of the author is also an indication of theoretical and practical solutions that can contribute to the effective implementation by public sector entities that postulate management control. Performing as adopted for the research required a secondary analysis of the scientific literature, in particular in the field of management risk, public finances and the functioning of local government. Also reviewed was the legislation, guidelines of government agencies. Useful turned out to be a rich experience of the author who is an internal auditor in public sector.

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