Предизвикателства пред функционирането на последващите оценки на изпълнението в публичния сектор
Challenges in the Functioning of Ex-Post Performance Evaluations in the Public Sector

Author(s): Ina Lecheva
Subject(s): Politics / Political Sciences, Economy, Business Economy / Management, Governance, Public Administration, Public Finances, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: internal control; ex-post performance evaluations; internal audit; artificial intelligence
Summary/Abstract: The normative, methodological and practical framework of ex-post performance assessments (EPAs) in the public sector is examined in the context of their interrelationship with internal audit. EPAs are introduced as a managerial control procedure under the Public Sector Financial Management and Control Act with the purpose of providing verification of legality, goal achievement, efficiency and effectiveness of activities, as well as identifying errors and irregularities after the completion of processes. The analysis of the consolidated annual internal control reports (2020–2024) reveals significant difficulties in the application of this control procedure. The report examines the strengths and weaknesses, challenges and opportunities for improvement, and highlights the role of artificial intelligence, which can enhance reliability, automate analysis, detect anomalies and support early warning of risks and irregularities.

• Details
• Contents