The perception for the risk in the basic internal control models

Galin Markov ()
Additional contact information
Galin Markov: University of Economics - Varna

Economics and computer science, 2017, issue 3, 30-47

Abstract: The article describes risk conception as a leading perception in the field of internal control. The clarification of its nature and characteristics allow åeffective risk assessment and management. And so they are the most important precondition for achieving of organizational mission. The understandings of risk of the COSO, ISACA, Co Co, The Turnbull committee and the AMF are reviewed. The used methodology is a literature analysis. After the conducted research we can conclude that the risk is an uncertainty which impedes achieving of the organizational mission.

Keywords: Risk; Risk assessment; Risk Management; Internal control (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations:

Downloads: (external link)
http://eknigibg.net/Volume3/Issue3/spisanie-br3-2017_pp.30-47.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kab:journl:y:2017:i:3:p:30-47

Access Statistics for this article

More articles in Economics and computer science from Publishing house "Knowledge and business" Varna
Bibliographic data for series maintained by Julian Vasilev ().