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Traditional and Modern Aspects of the Internal Control in Organizations

Lyudmila Mihaylova (), Emil Papazov () and Ismail Bilgi ()
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Lyudmila Mihaylova: "Angel Kanchev" University of Ruse
Emil Papazov: University of National and World Economy
Ismail Bilgi: "Angel Kanchev" University of Ruse

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2016, issue 1, 91-98

Abstract: The analysis of the specificities and challenges of the modern internal control in organizations and its application are an actual topic for researchers. The aim of this paper is to systematize the major differences in understanding of the traditional and contemporary internal control activities in organizations. In support of this, some practical examples from Turkey are presented and analyzed. The analytical results can be used for further studies and solving of practical problems.

Keywords: internal control; systems for internal control; industrial enterprises (search for similar items in EconPapers)
JEL-codes: A00 (search for similar items in EconPapers)
Date: 2016
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Handle: RePEc:vra:journl:y:2016:i:1:p:91-98