IDEAS home Printed from https://ideas.repec.org/a/kab/journl/y2017i3p30-47.html
   My bibliography  Save this article

The perception for the risk in the basic internal control models

Author

Listed:
  • Galin Markov

    (University of Economics - Varna)

Abstract

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

Suggested Citation

  • Galin Markov, 2017. "The perception for the risk in the basic internal control models," Economics and computer science, Publishing house "Knowledge and business" Varna, issue 3, pages 30-47.
    • Handle: RePEc:kab:journl:y:2017:i:3:p:30-47
    as

    Download full text from publisher

    File URL: http://eknigibg.net/Volume3/Issue3/spisanie-br3-2017_pp.30-47.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kab:journl:y:2017:i:3:p:30-47. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Julian Vasilev (email available below). General contact details of provider: https://edirc.repec.org/data/kbvarbg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.