Вътрешният контрол в организациите от публичния сектор на Р. България – в състояние на криза или устойчивост
Internal Control in Public Sector Organizations of The Republic of Bulgaria – In A State of Crisis or Resilience

Author(s): Georgi Ivanov, Toma Donchev
Subject(s): Politics / Political Sciences, Economy, Business Economy / Management, Governance, Public Administration, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: internal control; “COSO” framework; internal control
Summary/Abstract: The current legislation implements internal control systems based on the „COSO“ framework in the Bulgarian public sector. The main idea laid down in the ŽFUKPS is to introduce internal control into the practice, so that it can be a valuable and useful tool for achieving their goals and fulfilling the powers and responsibilities assigned to them by the legislation. On the other hand, the internal control in these organizations should ensure the lawful, expedient and economic, efficient and effective spending of the public resource concentrated in them, in the interest of the state, society and citizens. After seventeen years of introducing the model for internal control in public sector organizations in Bulgaria, it is logical to ask ourselves the question – Where is the internal control currently located in these organizations?

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