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Traditional and Modern Aspects of the Internal Control in Organizations

Author

Listed:
  • Lyudmila Mihaylova

    ("Angel Kanchev" University of Ruse)

  • Emil Papazov

    (University of National and World Economy)

  • Ismail Bilgi

    ("Angel Kanchev" University of Ruse)

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.

Suggested Citation

  • Lyudmila Mihaylova & Emil Papazov & Ismail Bilgi, 2016. "Traditional and Modern Aspects of the Internal Control in Organizations," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, issue 1, pages 91-98, November.
    • Handle: RePEc:vra:journl:y:2016:i:1:p:91-98
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    File URL: http://www.su-varna.org/izdanij/2016/ikonom-1-016/p%2091-98.pdf
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    More about this item

    Keywords

    internal control; systems for internal control; industrial enterprises;
    All these keywords.

    JEL classification:

    • A00 - General Economics and Teaching - - General - - - General

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