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

Authors

Keywords
internal control, internal audit, professional competence.

Abstract
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.

JEL: H83.
Pages: 16

To view the full text of the article click on the relevant button below.

More titles

  • 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 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 ...

  • STRATEGY EVALUATION PROCESS AND STRATEGIC PERFORMANCE NEXUS

    Strategy evaluation process enables firms to continuously assess current practices and their contribution to strategy implementation. This study has examined strategy evaluation process and strategic performance of mobile telecommunication firms operating in Nigeria. The study provides new insights into the effect of strategy evaluation process on ...