ВЪЗМОЖНОСТИ ЗА УСЪВЪРШЕНСТВАНЕ НА СИСТЕМАТА ЗА ФИНАНСОВО УПРАВЛЕНИЕ И КОНТРОЛ В БЮДЖЕТНИТЕ ОРГАНИЗАЦИИ
OPPORTUNITIES FOR IMPROVEMENT OF THE FINANCIAL MANAGEMENT AND CONTROL SYSTEM IN THE BUDGETARY ORGANIZATIONS

Author(s): Nadezhda Popova-Yosifova
Subject(s): Economy, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: internal control; integrated framework; public sector; COSO
Summary/Abstract: The operation of the financial management and control system is mainly intended to assist in the accomplishment of the goals of the relevant budgetary organization. The goal-setting is a responsibility of the managers of the relevant public sector en terprises and it should lay behind the development and implementation of an effective system for financial management and control. The main purpose of this report is to present main regulatory requirements and to unveil some opportunities for improvement of the internal control within the budgetary organizations.

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