Business Management

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  THE PROFESSIONAL COMPETENCE OF PUBLIC SECTOR INTERNAL AUDITORS IN BULGARIA – OPPORTUNITIES AND CHALLENGES

  Public sector internal control continues to be a major issue due to its essential role in the governance of public funds and activities. This article focuses on internal audit and the problems and opportunities related to maintaining and developing the professional competence of internal auditors as a key prerequisite for the efficient performance ... Public sector internal control continues to be a major issue due to its essential role in the governance of public funds and activities. This article focuses on internal audit and the problems and opportunities related to maintaining and developing the professional competence of internal auditors as a key prerequisite for the efficient performance of their audit engagements. The research of earlier and current audit practice and the acknowledgment of existing pitfalls provides a robust basis for improving this aspect of public sector internal control.

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  THE INFRASTRUCTURE OF LARGE ENTERPRISES IN BULGARIA – CHARACTERISTICS AND PROBLEMS

  An information infrastructure is part of the overall infrastructure of enterprises. It refers to hardware, software, data management technologies, network and telecommunication technologies and services as well as the staff involved in the management of provided services. The aim of this article is to elucidate the characteristics of information ... An information infrastructure is part of the overall infrastructure of enterprises. It refers to hardware, software, data management technologies, network and telecommunication technologies and services as well as the staff involved in the management of provided services. The aim of this article is to elucidate the characteristics of information infrastructure and related issues in the era of digital transformation. In terms of theoretical tasks, this implies defining the concept of "information infrastructure" and identifying opportunities for its development. Practical tasks relate to analyzing some of the problems that a large Bulgarian enterprise is facing in terms of its information infrastructure and proposing methods for assessing the costs of the information infrastructure in the enterprise. Our research focuses on ‘Sparky Eltos’ AD in Lovech and suggests some practical guidelines for analyzing problems and offering adequate solutions.

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  MORAL DAMAGES AND THE ACTIVITY OF INSURANCE COMPANIES

  The article addresses moral damages inflicted as a result of road accidents, in terms of motor third-party liability insurance. We explain the nature of moral damages and analyse their relevance to the activity of insurance carriers. Special attention is paid to the major factors that cause moral damages. We also review the main stages in ... The article addresses moral damages inflicted as a result of road accidents, in terms of motor third-party liability insurance. We explain the nature of moral damages and analyse their relevance to the activity of insurance carriers. Special attention is paid to the major factors that cause moral damages. We also review the main stages in ascertaining inflicted moral damages and give some recommendations about the process. The underlying idea of this article is that an Ordinance on the Ascertainment of Moral Damages must be designed. In conclusion, a methodology for determining liability limits is proposed.