This paper is proposes a procedure for comparative internal and external risk of management to control the atmospheric emission, which are provoked by steam boiler of service sectors. This are located at different points of the urban zone, with are considered as combustion fixes sources. The proposal takes the most actuality legal and standard documents about the subject as a base. This procedure pays attention to the risk management related to planning, technology, operation and effect of the atmospheric pollution, in order to compare the potential risk and the priority in a making decision processes, in a control action and improvement plan, to achieve the mitigation of effect the atmospheric pollution in Cienfuegos city, Cuba. [ABSTRACT FROM AUTHOR]