Quality of Internal Auditing in the Public Sector Perspectives from
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, looph
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Plamena Nedyalkova
Quality of Internal Auditing in the Public Sector Perspectives from the Bulgarian and International Context
Contributions to Management Science
More information about this series at http://www.springer.com/series/1505
Plamena Nedyalkova
Quality of Internal Auditing in the Public Sector Perspectives from the Bulgarian and International Context
Plamena Nedyalkova University of Economics Varna Varna, Bulgaria
ISSN 1431-1941 ISSN 2197-716X (electronic) Contributions to Management Science ISBN 978-3-030-29328-4 ISBN 978-3-030-29329-1 (eBook) https://doi.org/10.1007/978-3-030-29329-1 © Springer Nature Switzerland AG 2020 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors, and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. This Springer imprint is published by the registered company Springer Nature Switzerland AG. The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
Acknowledgement
My heartfelt thanks to the support of the entire Springer team, SPi Global, India, involved in the production of this book, particularly Philipp Baun and Irene Barrios-Kezic M.A. (Senior Editorial Assistant), Abinay Subramaniam P. (Project Coordinator—Books), and Mahalakshmi Rajendran (Project Manager).
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Introduction
Internal audit identifies both the weak points in the financial management and control system and the potential opportunities for improving the organization’s performance. Considered as a controlling process that has objectives, scope, functions and tasks, internal audit is the actual, real factor, affecting the achievement of the strategic and operational plan of the public sector organizations. The main challenge in the practical application is not to clarify the importance of internal audit but to determine whether it has accomplished its purpose—to improve the organization’s performance by covering all the units in the unit under review and establishing the actual, factu
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