TY  - GEN
N2  - 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.
DO  - 10.1007/978-3-030-29329-1
DO  - doi
AB  - 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.
T1  - Quality of internal auditing in the public sector :perspectives from the Bulgarian and international context /
AU  - Nedyalkova, Plamena,
CN  - HJ9733
ID  - 923048
KW  - Finance, Public
KW  - Auditing, Internal.
SN  - 9783030293291
SN  - 3030293297
TI  - Quality of internal auditing in the public sector :perspectives from the Bulgarian and international context /
LK  - https://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-030-29329-1
UR  - https://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-030-29329-1
ER  -