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September 12, 2025Регион и мир / Region and the World

The Theoretical and Methodological Foundations of the Internal Control System and Their Relationship with the Management of Production Organizations

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Authors

MMMarina R. MirabyanArmenian State University of Economics

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Implication

Theoretical approaches improve internal control systems in manufacturing organizations, highlighting control culture challenges.

Key Points

  • An effective internal control system enhances organizational performance, especially in manufacturing contexts.
  • Internal control systems are influenced by sectoral characteristics and technological sophistication, affecting their application.
  • The study explores both theoretical frameworks and best practices to strengthen control culture in production organizations.
  • External economic factors and a robust management system are crucial for the optimal functioning of manufacturing organizations.

Cite This Study

Marina R. Mirabyan (2025) studied this question.

synapsesocial.com/papers/68d46cc631b076d99fa68e43https://doi.org/10.58587/18292437-2025.4-182
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Also Consider

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  1. 1Internal control in the management system: organization and methods of its implementation2025
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  3. 3HOW TO ENSURE INTERNAL CONTROL THROUGH INFORMATION SYSTEMS: A THEORETICAL APPROACH2025
  4. 4THE IMPACT OF USING INTERNAL CONTROL UNDER THE ELECTRONIC OPERATING SYSTEM2024
  5. 5Internal Control System and Organisational Performance: An Evaluation of Capacity Utilisation and Profitabilty in Selected Nigerian Manufacturing Companies2025