Стратегическо планиране на ВОИ
SAIs Strategic Planning

Author(s): Toma Donchev
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: strategic planning; supreme audit institutions; audit
Summary/Abstract: Institutional strategic planning of activities is crucial for achieving its mission. Among the arguments supporting this are the numerous success factors of the Supreme Audit Institution (SAI), the wide range of stakeholders, and the long-term period required to realize the effects of the SAI’s work. In addition to the INTOSAI auditing standards, there are tools that support the strategic planning of SAIs. The effectiveness of strategic planning is difficult to measure due to limited data. Conclusions about its usefulness can go in both directions.

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