Вътрешният одит като част от системата за контрол в организациите от публичният сектор
Internal Audit as Part of the Control System in Public Sector Organizations

Author(s): Ivelina Petkova
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Public Administration, Economic policy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: internal audit; control; public sector
Summary/Abstract: Internal audit plays a key role in modern management and control systems within public sector organizations. Its main task is to provide an objective assessment of the effectiveness of internal processes and to support management in decision-making. The aim of this report is to highlight the challenges facing internal audit in the public sector, as well as problem areas in the implementation of control processes. The increasing complexity of public sector management, along with growing demands for accountability and transparency, makes internal audit an essential part of the control system.

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