ПРОГРАМАТА ЗА ОСИГУРЯВАНЕ НА КАЧЕСТВО И УСЪВЪРШЕНСТВАНЕ – ОСНОВА ЗА ПОВИШАВАНЕ КАЧЕСТВОТО НА ВЪТРЕШНИЯ ОДИТ В ПУБЛИЧНИЯ СЕКТОР
OPPORTUNITIES TO IMPROVING THE QUALITY OF INTERNAL AUDIT IN THE PUBLIC SECTOR /THROUGH IMPLEMENTATION OF THE QUALITY ASSURANCE AND IMPROVEMENT PROGRAM/

Summary/Abstract: The purpose of the paper is to specify the requirements and the benefits of the Quality assurance and Improvement Program to enhance the quality of internal audit in the public sector. It presents and discusses some of the more important issues in the implementation of the quality assurance and improvement program. Based on personal professional experience the author offers a critical view on the problematic issues related to the implementation of the Quality Assurance and Improvement Program.

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