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

management control
public sector
standards of management control

How to Cite

Mucha, A. (2016) “DUTIES OF A UNIT BELONGING TO THE PUBLIC FINANCE SECTOR WITH RESPECT TO DOCUMENTATION OF MANAGEMENT AUDIT”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 21(4), pp. 5–21. doi: 10.5604/01.3001.0012.4296.

Abstract

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.
https://doi.org/10.5604/01.3001.0012.4296
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The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.

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