Ина Лечева
Abstract: Each organization or establishment faces different risks, whether related to operational activity or affecting its strategic objectives. The implementation of the assigned tasks is accompanied by a number of risks that are diversified and depending on the scope of action, the territorial scope of the business, as well as the internal organization of processes and activities. The management and control of the risks are of particular importance for the state of the structure, which in turn costs certain resources. In our modern society, when we mention risk management, we should assess the actions to a next level, expecting the effectiveness and efficiency of the process.
Key words: internal control; preventive control; risk management.
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