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

Diyana Ivanova
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Diyana Ivanova: D. A .Tsenov Academy of Economics

Business Management, 2019, issue 1 Year 2019, 67-82

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.

Keywords: internal control; internal audit; professional competence (search for similar items in EconPapers)
JEL-codes: H83 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:dat:bmngmt:y:2019:i:1:p:67-82

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