Състояние на вътрешния контрол в организациите от публичния сектор на Република България
CURRENT STATE OF INTERNAL CONTROL IN PUBLIC SECTOR ORGANISATIONS IN THE REPUBLIC OF BULGARIA

Summary/Abstract: In the conditions of a global economic crisis, the need to protectpublic financial interests through effective, efficient, economical, legal andtransparent management of public resources has become a topical issue we have beenincreasingly aware of. The application of these fundamental principles in the practiceof public management is achieved by optimisation of the management responsibilitytowards an adequate and effective internal control. The present paper discusses issuesrelated to the need to control the management of public resources and in particular tothe role, the importance and the practical application of financial management andcontrol as a key mechanism in the management of public sector organizations in the Republic of Bulgaria.

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