THE PROFESSIONAL COMPETENCE OF PUBLIC SECTOR INTERNAL AUDITORS IN BULGARIA – OPPORTUNITIES AND CHALLENGES

dc.contributor.author	Ivanova, Diyana
dc.date.accessioned	2019-05-03T07:48:37Z
dc.date.accessioned	2019-05-03T07:48:38Z
dc.date.available	2019-05-03T07:48:37Z
dc.date.available	2019-05-03T07:48:38Z
dc.date.issued	2019
dc.identifier.issn	0861-6604
dc.identifier.uri	http://hdl.handle.net/10610/4054
dc.description.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.	us_US
dc.publisher	Tsenov Publishing House	EN_en
dc.relation.ispartofseries	1;5
dc.subject	internal control	us_US
dc.subject	internal audit	us_US
dc.subject	professional competence	us_US
dc.title	THE PROFESSIONAL COMPETENCE OF PUBLIC SECTOR INTERNAL AUDITORS IN BULGARIA – OPPORTUNITIES AND CHALLENGES	us_US
dc.type	Article	us_US