<abstract xmlns="http://www.w3.org/1999/xhtml"><p>This paper concerns the rules of the functioning of management control standards used in the Treasury Control Office. Its purpose is to present research results conducted in the years 2013–2014 in Polish Treasury Control Offices. Obtained results are the effect of applying author’s model of the assessment of management control implementation. The research was conducted for management personnel and the rest of offices employees separately. Significant discrepancies between these two groups of respondents were indicated. Based on the results, the areas of deviation from expected level of management control standards were established and the areas where implementation of control mechanisms relying on increasing the supervision of board of directors over managers were indicated, providing permanent and efficient elements of managers supervision over subordinate employees and making purposes and tasks put on the Treasury Control Office for given year more precise and familiarization of employees and carrying out trainings and series of other corrective measures.</p></abstract>

This paper concerns the rules of the functioning of management control standards used in the Treasury Control Office. Its purpose is to present research results conducted in the years 2013–2014 in Polish Treasury Control Offices. Obtained results are the effect of applying author’s model of the assessment of management control implementation. The research was conducted for management personnel and the rest of offices employees separately. Significant discrepancies between these two groups of respondents were indicated. Based on the results, the areas of deviation from expected level of management control standards were established and the areas where implementation of control mechanisms relying on increasing the supervision of board of directors over managers were indicated, providing permanent and efficient elements of managers supervision over subordinate employees and making purposes and tasks put on the Treasury Control Office for given year more precise and familiarization of employees and carrying out trainings and series of other corrective measures.

The Assessment Of The Level Of Management Control Standards Completion In Treasury Sector

The Faculty of Economy and Management, Department of Marketing and Logistics, The Opole University of Technology

The Treasury Control Office, Internal Auditor, The Opole University of Technology

Foundations of Management

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

This paper concerns the rules of the functioning of management control standards used in the Treasury Control Office. Its purpose is to present research...

The Assessment Of The Level Of Management Control Standards Completion In Treasury Sector

Publié en ligne: 06 janv. 2016

Pages: 105 - 120

DOI: https://doi.org/10.1515/fman-2015-0029

Mots clés
management control, Treasury Control Office, risk factors, internal environment, purposes and risk management, control mechanisms, information and communication, monitoring and assessment

© 2015 Faculty of Management, Warsaw University of Technology

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

The Assessment Of The Level Of Management Control Standards Completion In Treasury Sector

Publié en ligne: 06 janv. 2016

Pages: 105 - 120

DOI: https://doi.org/10.1515/fman-2015-0029

Mots clésmanagement control, Treasury Control Office, risk factors, internal environment, purposes and risk management, control mechanisms, information and communication, monitoring and assessment

© 2015 Faculty of Management, Warsaw University of Technology

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Mots clés
management control, Treasury Control Office, risk factors, internal environment, purposes and risk management, control mechanisms, information and communication, monitoring and assessment