ВЪТРЕШНИЯТ ОДИТ: ГАРАНЦИЯ ЗА ДОБРО УПРАВЛЕНИЕ
INTERNAL AUDIT: A GUARANTEE FOR A GOOD MANAGEMENT
Author(s): Svoboda ToshevaSubject(s): Economy
Published by: ЮГОЗАПАДЕН УНИВЕРСИТЕТ »НЕОФИТ РИЛСКИ«
Keywords: internal audit; control functions; risk management
Summary/Abstract: In the last several years the managers of numerous countries more and more heavily rely on the internal audit as an independent control function. The reason for this is related to the necessity to identify in time the risk factors in the business of an each company, to create sustainable internal business controls and to guarantee the management of the operational risk. The increasing role of the internal audit is not accidental. It is imposed also by the capacity of the internal audit to make the risk visible and measure it both in quantitative and qualitative manner and later to manage it successfully.
Journal: Икономика и управление
- Issue Year: 7/2011
- Issue No: 2
- Page Range: 87-95
- Page Count: 9
- Language: Bulgarian