Zarządzanie ryzykiem w jednostkach sektora finansów publicznych za pomocą kontroli zarządczej

Abstract

The ability to manage risk is an important element of public finance sector governance. It is possible due to the appropriate identification of risk and the use of instruments that allow its management. One such instrument is the institution of management control which improves the governance of public finance sector entities in terms of a managerial model. The aim of the article is to analyse management control in the scope of risk management within the public finance sector. Therefore, the research has been formulated to answer the question: is it possible to manage risk in units of the public finance sector through management control? According to the research hypothesis, management control is a capable institution in this regard. The article presents, not only the institution of management control but also shows the types of risk involved and the management mechanisms available for controlling them.