| Autor: Anna Bartoszewicz, Henryk Lelusz | 49 |
Strony: 49-63
pełen tekst
MANAGEMENT CONTROL IN THE UNIT OF PUBLIC FINANCE SECTOR – REVIEW OF RECOMMENDED PRACTICE
Summary
The paper presents the essence of management control process in the unit of public finance sector and construction phases of this process. The article presents the practical aspects of implementation and functioning the systems of management control in institutions of this sector. In addition, in the paper there were shown differences between management control and financial control and also was described the role of internal auditor in the process of management control.
pełen tekstMANAGEMENT CONTROL IN THE UNIT OF PUBLIC FINANCE SECTOR – REVIEW OF RECOMMENDED PRACTICE
Summary
The paper presents the essence of management control process in the unit of public finance sector and construction phases of this process. The article presents the practical aspects of implementation and functioning the systems of management control in institutions of this sector. In addition, in the paper there were shown differences between management control and financial control and also was described the role of internal auditor in the process of management control.