PROBLEMS AND CHALLENGES IN SETTING UP AUDIT COMMITTEES IN MUNICIPALITIES
PROBLEMS AND CHALLENGES IN SETTING UP AUDIT COMMITTEES IN MUNICIPALITIES

Author(s): Ivelina Petkova
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: control; audit committee; municipalities
Summary/Abstract: Audit committees in the public sector are one of the mechanisms for controlling municipalities. The purpose of this paper is to address the problem areas related to the establishment of audit committees, identifying key points in the creation of these structures. The article reviews and ana-lyzes the existing regulatory framework for the creation and structuring of the audit committees, with recommendations and guidelines for optimizing the processes of their construction.

• Details
• Contents