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The Professional Competence Of Public Sector Internal Auditors In Bulgaria – Opportunities And Challenges

Author

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  • Diyana Ivanova

    (D. A .Tsenov Academy of Economics)

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.

Suggested Citation

  • Diyana Ivanova, 2019. "The Professional Competence Of Public Sector Internal Auditors In Bulgaria – Opportunities And Challenges," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 67-82.
    • Handle: RePEc:dat:bmngmt:y:2019:i:1:p:67-82
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    File URL: http://hdl.handle.net/10610/4054
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    Citations

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    Cited by:

    1. Nensi XHANI & Marioara AVRAM & Ilir MECE & Latif CELA, 2019. "Comparative Study on the Organization of Internal Public Audit in Albania and Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 473-473.

    More about this item

    Keywords

    internal control; internal audit; professional competence;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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