Релевантни аспекти на методологията по вътрешен одит в публичния сектор
Relevant Aspects of the Internal Audit Methodology in the Public Sector

Author(s): Slavcho Zlatkov
Subject(s): Politics / Political Sciences, Politics, Social Sciences, Economy, National Economy, Public Administration, Public Law, Sociology, Methodology and research technology, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: internal audit; methodology; public sector
Summary/Abstract: This article is devoted to the specifics of internal audit in the public sector and the application of the current methodology, approved by the Minister of Finance. The main challenges in the routine work of internal auditors, directly related to the application of the internal audit methodology in the public sector, are briefly summarized. The need for the development and application of a specific methodology for internal audit is substantiated, while a sample procedure for performing an audit engagement of public enterprises in which the head of a public sector organization exercises the rights of the state over shares or stocks is presented.

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