The proper factors that determine the risk
The proper factors that determine the risk

Summary/Abstract: It appears that generally limitations in achieving objectives are caused by the next realities: (1)leader’s judgment in making decisions is not always the best, if there are not regarded all the circumstances; (2) risks can occur because of simple error or misconduct; (3) decisions on risks and internal controls implemented do not take account on costs and benefits; (4) in many cases the implementation of internal controls is ignored as a result of agreements between public enterprise management and some employees or third parties, which increases the risk and possibility of control.

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