ОДИТЪТ НА ИЗПЪЛНЕНИЕТО В КОНТЕКСТА НА УСТОЙЧИВОСТТА: МЕТОДОЛОГИЧЕСКИ ПОДХОДИ
PERFORMANCE AUDIT IN THE CONTEXT OF SUSTAINABILITY: METHODOLOGICAL APPROACHES

Summary/Abstract: Performance audit and sustainability audit are two approaches that have gained increasing significance for the public and corporate sectors in recent decades. In Bulgaria, the topic is particularly relevant due to the country's national commitments to the Green Deal and the UN Sustainable Development Goals. The primary objective of this research is to analyze the methodological similarities and differences between performance auditing and sustainability auditing, with a focus on the potential for their integration and applicability in Bulgaria. The analysis is based on a systematic review of scholarly literature, international standards (ISSAI, GRI, SASB), and best practices, as well as a comparative analysis of reports issued by the Supreme Audit Institution of the Republic of Bulgaria (Bulgarian: Сметна палата). The study reveals that both types of audit share a number of common methodological elements—systematic data collection and analysis, application of indicators, auditor independence, and a multidisciplinary approach. The synergy between the two audit types forms the basis for a future integrated audit framework, which could enhance governance and accountability in the public sector.

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