Contributions to Management Science

Quality of Internal Auditing in the Public Sector

Perspectives from the Bulgarian and International Context

Authors: Nedyalkova, Plamena

Free Preview
  • 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
see more benefits

Buy this book

eBook $109.00
price for USA in USD (gross)
  • ISBN 978-3-030-29329-1
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $139.99
price for USA in USD
  • ISBN 978-3-030-29328-4
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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.


About the authors

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.​

Table of contents (16 chapters)

Table of contents (16 chapters)
  • Essential Characteristic of the Control Assessments, Incl. Internal Audit Evaluation

    Pages 3-11

    Nedyalkova, Plamena

  • Specificities and Characteristics of the Assessment Bases in the Context of Internal Audit

    Pages 13-22

    Nedyalkova, Plamena

  • Types of Control Assessments Applied in Control Practice

    Pages 23-30

    Nedyalkova, Plamena

  • Specifics of the Assessment as a Process of Internal Audit Activity

    Pages 31-44

    Nedyalkova, Plamena

  • Evaluation as a Means of Assessing the Quality, Effectiveness and Efficiency of Internal Audit

    Pages 47-57

    Nedyalkova, Plamena

Buy this book

eBook $109.00
price for USA in USD (gross)
  • ISBN 978-3-030-29329-1
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $139.99
price for USA in USD
  • ISBN 978-3-030-29328-4
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Loading...

Recommended for you

Loading...

Bibliographic Information

Bibliographic Information
Book Title
Quality of Internal Auditing in the Public Sector
Book Subtitle
Perspectives from the Bulgarian and International Context
Authors
Series Title
Contributions to Management Science
Copyright
2020
Publisher
Springer International Publishing
Copyright Holder
Springer Nature Switzerland AG
eBook ISBN
978-3-030-29329-1
DOI
10.1007/978-3-030-29329-1
Hardcover ISBN
978-3-030-29328-4
Series ISSN
1431-1941
Edition Number
1
Number of Pages
XII, 266
Number of Illustrations
7 b/w illustrations, 8 illustrations in colour
Topics