The role of management control in ensuring organisational security

Abstract

PURPOSE: This article aimed to assess the role of management control in ensuring organisational security, identify key challenges related to its implementation, and indicate good practices and recommendations for its improvement.

DESIGN/METHODOLOGY/APPROACH: The study is based on reviewing the literature and analysing legal regulations and standards relating to management control. In addition, case studies of organisations using effective risk management and internal audit mechanisms were considered. The research problem was formulated: How does effective management control affect an organisation's security level, and which control mechanisms are most effective in minimising operational risk? In line with the research question, a research hypothesis was formulated, which assumes that effective management control, including integrated risk management, internal audit and modern technological tools, significantly increases an organisation's security level by reducing operational risk and ensuring compliance with regulations.

FINDINGS: The analysis's results indicate that effective management control increases an organisation's resilience to threats by implementing risk management systems, internal audits, and modern IT tools. The main challenges include the lack of uniform procedures, low employee awareness, and insufficient management involvement. Good practices, such as integrating risk management into daily operations, automating control processes, and developing an organisational culture based on transparency, increase management control's effectiveness.

PRACTICAL IMPLICATIONS: The study's results provide valuable recommendations for organisations seeking to improve their management control systems. Implementing modern analytical tools, regular audits, and employee training can reduce operational risk and increase regulatory compliance. The article also highlights the need for further research on using innovative technologies to improve the effectiveness of management control and organisational security.

ORIGINALITY/VALUE: Previous studies have focused on analysing individual elements of management control. This paper's research gap relates to a holistic approach that integrates mechanisms and examines their synergistic impact on organisational security and an interdisciplinary approach that combines legal, operational and strategic perspectives.