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Quality of Internal Auditing in the Public Sector

Plamena Nedyalkova
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      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.
      Format: Hardback CONTRIBUTORS: Plamena Nedyalkova EAN: 9783030293284 COUNTRY: Switzerland PAGES: WEIGHT: 588 g HEIGHT: 235 cm
      PUBLISHED BY: Springer Nature Switzerland AG DATE PUBLISHED: 2019-10-28 CITY: GENRE: BUSINESS & ECONOMICS / Accounting / Financial, BUSINESS & ECONOMICS / Public Finance, BUSINESS & ECONOMICS / Taxation / General, BUSINESS & ECONOMICS / Corporate Governance, LAW / Taxation WIDTH: 155 cm SPINE:

      Book Themes:

      Financial accounting, Public finance and taxation, Corporate finance, Corporate governance: role and responsibilities of boards and directors, Taxation and duties law, Corporate and business tax laws

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      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.​
      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.
      Format: Hardback CONTRIBUTORS: Plamena Nedyalkova EAN: 9783030293284 COUNTRY: Switzerland PAGES: WEIGHT: 588 g HEIGHT: 235 cm
      PUBLISHED BY: Springer Nature Switzerland AG DATE PUBLISHED: 2019-10-28 CITY: GENRE: BUSINESS & ECONOMICS / Accounting / Financial, BUSINESS & ECONOMICS / Public Finance, BUSINESS & ECONOMICS / Taxation / General, BUSINESS & ECONOMICS / Corporate Governance, LAW / Taxation WIDTH: 155 cm SPINE:

      Book Themes:

      Financial accounting, Public finance and taxation, Corporate finance, Corporate governance: role and responsibilities of boards and directors, Taxation and duties law, Corporate and business tax laws

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      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.​

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