Internal control between the two concepts (traditional and modern)

Abstract

This study focused on the development of the concept of internal control through the various stages it went through, in addition to reviewing the best of the efforts of organizations, committees, and international standards on internal control. This study concluded that internal control at the beginning of its emergence was limited to the individual initiatives of the owners of private institutions to develop its concept, as it became dependent on the method of planning for setting and setting strategic goals and drawing policies, as well as extending its interest to also include workers and encouraging them to adhere to the established policies and instructions and determine the powers Responsibilities and work to raise productivity and performance efficiency.