Ryzyko w jednostkach samorządu terytorialnego jako element kontroli zarządczej

Abstract

The phenomenon of uncertainty and risk accompanies all the actions and processes undertaken by mankind since the beginning of civilization. Risk issues are the subject of detailed research. In the local government sub-sector, the problem of risk is particularly visible in terms of the availability of public funds and the efficiency and effectiveness of public tasks. Risk is part of management control in the public sector. The purpose of the article is to classify risks, define risk management procedures and policies in the subsystem. Literature of the subject and legal acts were used to complete the research task.

Keywords

• risk
• risk register
• local government
• management control