CONTROLLING AND AUDITING: HISTORICAL DEVELOPMENT, MODERN TRENDS, AND SUCCESSFUL PRACTICES IN BULGARIA AND AROUND THE WORLD
Abstract
This article examines the historical development, theoretical foundations, and practical implications of controlling and auditing. The analysis covers conceptual, organizational, institutional, and interinstitutional dimensions, highlighting their significance for optimizing organizational efficiency and transparency. The review of international best practices provides insights for enhancing management control systems and audit effectiveness in both corporate and public sector institutions.
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References
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New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria - contract № КП-06-НП1/5 of 17.12.2019 in the competition of Bulgarian scientific periodicals – 2019
New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria – contract № ДНП 05/52 от 22.12.2016 in the competition of Bulgarian scientific periodicals – 2016
The contents of this publication do not necessarily reflect the position or opinion of the National Science Fund of the Republic of Bulgaria. The opinions expressed are those of the author(s) only and should not be considered as representative of the National Science Fund’s official position.
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