ОБХВАТ НА ОДИТА В ПУБЛИЧНИЯ СЕКТОР ВЪРХУ ВЪЗЛОЖИТЕЛИТЕ НА ОБЩЕСТВЕНИ ПОРЪЧКИ
SCOPE OF THE AUDIT IN THE PUBLIC SECTOR OF THE PUBLIC PROCUREMENT CONTRACTING AUTHORITIES

Summary/Abstract: The present paper analyses the distribution of the planned audit commitments of the Bulgarian National Audit Office related to the public procurements. Using the annual programmes it determines the contracting authorities, which are to be audited. Adequacy of the annual programmes directly affects the audited contracting authorities and the methods and tools, which will be used to influence their behavior. To this end, the characteristics of the relation between the annual programme preparation and the policy and principles of the Bulgarian National Audit Office is provided. The factors, affecting their preparation and the distribution of the types of audits, related to the public procurements, are analysed.

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