Overview
- 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
Part of the book series: Contributions to Management Science (MANAGEMENT SC.)
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Table of contents (16 chapters)
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Front Matter
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Part I
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Front Matter
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Part II
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Front Matter
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Part III
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Front Matter
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Keywords
About this book
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.
Authors and Affiliations
About the author
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.​
Bibliographic Information
Book Title: Quality of Internal Auditing in the Public Sector
Book Subtitle: Perspectives from the Bulgarian and International Context
Authors: Plamena Nedyalkova
Series Title: Contributions to Management Science
DOI: https://doi.org/10.1007/978-3-030-29329-1
Publisher: Springer Cham
eBook Packages: Law and Criminology, Law and Criminology (R0)
Copyright Information: Springer Nature Switzerland AG 2020
Hardcover ISBN: 978-3-030-29328-4Published: 28 October 2019
Softcover ISBN: 978-3-030-29331-4Published: 28 October 2020
eBook ISBN: 978-3-030-29329-1Published: 17 October 2019
Series ISSN: 1431-1941
Series E-ISSN: 2197-716X
Edition Number: 1
Number of Pages: XII, 266
Number of Illustrations: 7 b/w illustrations, 8 illustrations in colour
Topics: Financial Law/Fiscal Law, Financial Accounting, Business Taxation/Tax Law, Public Finance, Corporate Governance