Проблеми при структурирането и изграждането на административния капацитет на вътрешния одит в публичния сектор в България
Problems In The Structuring And Building The Administrative Capacity Of The Internal Audit In The Public Sector In Bulgaria

Summary/Abstract: Within the framework of the present study, the attention is focused on the financial management and control of public funds and activities, and, in particular, on the problems in the structuring and building the administrative capacity of the internal audit in the public sector organizations in Bulgaria. Based on relevant information presented in the Consolidated Annual Reports on Internal Control in the Public Sector in the Republic of Bulgaria of the Ministry of Finance, existing problems in this aspect of the contemporary internal audit and opportunities for overcoming them are examined.

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