Scientific paper ID 2479 : 2024/4

Internal control applies to all activities whether financial or non-financial. It is a comprehensive process integrated into the organization to provide reasonable assurance to management that risks have been assessed and reduced to reasonable levels, and objectives will be achieved. Good and effective management s the creation and maintenance of modern internal control systems. According to the current legislation and good European practices, in order for the internal control systems to function properly, they should meet a number of ments. These are the development of rules, procedures, monitoring systems, reporting, information exchange, risk management, etc.

The policy and principles for the safe management of radioactive waste transport, processing and storage activities are interconnected with the risk management process and internal control. In the Republic of Bulgaria, this activity is carried out by the State Enterprise ”Radioactive Waste”. It has all the necessary licenses and permits issued by the Nuclear Regulation Agency with a view to protecting people, property and the environment from radiation effects, through the observance of safety and control norms. The enterprise carries out transport on the territory of the entire country.