„Kontrola Państwowa” nr 6/2011 - Najwyższa Izba Kontroli

Contents
Auditing 8
Zbigniew Derdziuk, Adam Niedzielski: The Coordinating Role
of Controlling in Management Control 8
The article presents another opinion in the discussion held in our pages related to
management control in public finance sector units. The article is the authors’ reply
to the article by Mariusz Matysek entitled Reference Model for the Management
Control System, published in the 2/2011 edition of our bimonthly, which emphasised
the complexity of the notion and experience related to the functioning of the
Controlling Department in the Social Insurance Institution (ZUS). According to the
authors of this article, it is required to strengthen the coordinating function in an
organisation to introduce management control. And to do so, controlling tools may
prove very useful.
Michał Bartoszewicz: Opposition’s Tools for Controlling
the Government 18
In democratic countries, opposition is defined in various ways, depending on the
binding party system, the legal status of parties in the Parliament and the practice
developed. But undoubtedly, without opposition, control over the government would
be usually only formal. The article presents a selection of the most important tools
that the lower chamber of the Polish Parliament (Sejm) has at its disposal to control
the Council of Ministers and the government administration, which are mainly used
by opposing parliamentary groupings and circles. The author also attempts to assess
how the opposition in the previous Parliament fulfilled this task.
158 kontrola państwowa