Quality of Internal Auditing in the Public Sector
Plamena Nedyalkova
Gebundenes Buch

Quality of Internal Auditing in the Public Sector

Perspectives from the Bulgarian and International Context

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This book examines key methodological and organizational questions with regard to assessing the quality of internal audits. By studying the status quo of these audits in the public sector, including municipalities, it identifies relevant weaknesses, loopholes and issues. In addition, the book assesses the strengths and weaknesses of the approved control system to explain the reasons why, and conditions under which, internal audits are ineffective, and proposes new metric and non-metric indicators to improve the quality of internal auditing.Given its scope, the book offers a valuable guide for ...