The perception for the risk in the basic internal control models

Икономика и компютърни науки

Galin Markov¹ 

[1] University of Economics - Varna;

关键词: Risk;    Risk assessment;    Risk Management;    Internal control;   

DOI  :  

来源: DOAJ

【 摘 要 】

The article describes risk conception as a leading perception in the field of internal control.The clarification of its nature and characteristics allow effective 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.

【 授权许可】

Unknown