| Autor: Elżbieta I. Szczepankiewicz, Karolina Simon | 195 |
Strony: 195-207
pełen tekst
PROBLEMS IN THE IMPLEMENTATION OF THE STANDARDS OF MANAGEMENT CONTROL IN THE PUBLIC SECTOR E.G. UNITS OF THE TAX ADMINISTRATION
Summary
Management control in the public finance sector entities (PFSE), including units of the tax administration, means the total of actions taken to ensure that the objectives and tasks are executed and achieved in a legal, effective, economical and timely manner. It discusses the most important conclusions drawn from the internal audit of financial control systems in PFSE conducted in the years 2006-2009, which contributed to the improvement of the subsequent public financial control regulations and standards. Finally, it discussed the practical aspects of implementing these standards in units of the tax administration.
pełen tekstPROBLEMS IN THE IMPLEMENTATION OF THE STANDARDS OF MANAGEMENT CONTROL IN THE PUBLIC SECTOR E.G. UNITS OF THE TAX ADMINISTRATION
Summary
Management control in the public finance sector entities (PFSE), including units of the tax administration, means the total of actions taken to ensure that the objectives and tasks are executed and achieved in a legal, effective, economical and timely manner. It discusses the most important conclusions drawn from the internal audit of financial control systems in PFSE conducted in the years 2006-2009, which contributed to the improvement of the subsequent public financial control regulations and standards. Finally, it discussed the practical aspects of implementing these standards in units of the tax administration.