Съвременни аспекти на вътрешния одит
Modern Aspects of Internal Audit

Author(s): Valeria Dineva
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: internal audit; internal control risk management; corporate culture; cyberculture; cybersecurity; soft controls; soft skills; CSR and the ESG; artificial intelligence; BIG DATA; human resources and talent management
Summary/Abstract: The monograph is an original and up-to-date author's scientific study of the contemporary environment and its impact on internal audit. Based on literature research and best practices are analysed trends, risks and perspectives. As a result, current and promising internal audit focuses are identified, analyzed and defined, namely company culture, cybersecurity and cyberculture, artificial intelligence with its technological and ethical aspects, CSR and the ESG (environmental, social and governance) framework, big data (BIG DATA), human resources and talent management. These focuses broaden the scope of internal audit and at the same time influence audit activities and processes. Models are developed and presented that provide guidance for internal audit in relation to some of the outlined contemporary priority areas.

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