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

Author

Listed:
  • Kulińska Ewa

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

  • Dornfeld Agnieszka

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

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.

Suggested Citation

  • Kulińska Ewa & Dornfeld Agnieszka, 2015. "The Assessment Of The Level Of Management Control Standards Completion In Treasury Sector," Foundations of Management, Sciendo, vol. 7(1), pages 105-120, June.
    • Handle: RePEc:vrs:founma:v:7:y:2015:i:1:p:105-120:n:9
    DOI: 10.1515/fman-2015-0029
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