CONTROLLING AND AUDITING: HISTORICAL DEVELOPMENT, MODERN TRENDS AND SUCCESFULL PRACTICES IN BULGARIA AND AROUND THE WORLD
Keywords:
controlling, auditing, management, effectiveness, transparency, organizational eficiency, strategic control, financial audit.Abstract
This article focuses on 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 examination of international best practices provides
workable alternatives for enhancing management control systems and audit effectiveness in
corporations and public sector institutions.
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