Description
Quality of Internal Auditing in the Public Sector, 1st ed. 2020
Perspectives from the Bulgarian and International Context
Contributions to Management Science Series
Author: Nedyalkova Plamena
Language: EnglishSubjects for Quality of Internal Auditing in the Public Sector:
Approximative price 105.49 €
In Print (Delivery period: 15 days).
Add to cart the print on demand of Nedyalkova PlamenaPublication date: 10-2020
Support: Print on demand
Approximative price 105.49 €
In Print (Delivery period: 15 days).
Add to cart the print on demand of Nedyalkova PlamenaPublication date: 10-2019
Support: Print on demand
Description
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/li>Biography
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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 anyone responsible for financial controls and internal audits, and will appeal to students and financial practitioners alike.
Plamena Nedyalkova is the chief assistant at the Department of Accounting, Economic University of Varna, Bulgaria and a certified internal auditor at the Ministry of Finance. Also a member of the Institute of Internal Auditors in Bulgaria, she has gathered extensive professional experience as an accountant, chief accountant, and assistant auditor. She defended her doctoral dissertation on "The Principles of Financial Control Applied by the State Financial Inspection Agency" in 2013. In addition, she has published in the fields of accounting, financial control, and internal audits for public sector organizations.
Considers theoretical and empirical aspects of accounting
Proposes a new approach to internal audits for public sector organizations
Discusses metric and non-metric indicators in auditing