ВЪЗМОЖНОСТИ ЗА ОЦЕНКА И ПОДОБРЯВАНЕ НА ЕФЕКТИВНОСТТА НА ВЪТРЕШНИЯ ОДИТ В ПУБЛИЧНИЯ СЕКТОР
POSSIBILITIES FOR EVALUATION AND IMPROVEMENT OF THE INTERNAL AUDIT EFFICIENCY IN THE PUBLIC SECTOR

Summary/Abstract: Quality internal audit increases the efficiency of the management of organizations and contributes to adding value and visible improvement of activities and services, processes and systems within an organization and therefore the efficient internal audit should give a powerful and useful tool for a better management. Good interaction between management of public sector organizations and internal audit contributes to achieving this balance, and these relations should be demonstrated by a professional evaluation. Evaluation and presentation of the value of internal audit is a difficult task, since in most cases it is not quantifiable and time measurable.To measure this value we need to develop a clear concept for the contribution of internal audit so that it can be compared with established norms and standards. There are different options to optimize the internal audit function in the public sector as a result of an objective evaluation of its efficiency. The efficiency of the internal audit activity is determined by the expectations of stakeholders. In this paper an attempt is made to place the evaluation criteria and to measure the results of this important management function.

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