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Scientific paper ID 2194 : 2022/4
![]() NEW MOMENTS IN THE METHODOLOGY OF THE FINANCIAL MANAGEMENT AND CONTROL SYSTEM AND INTERNAL AUDIT IN THE PUBLIC SECTOR
Elisaveta Mladenova The public sector in Bulgaria is increasingly striving to develop and contribute to improving the activities of its organizations. These are budget organizations, municipalities, state institutions, companies with state participation, state enterprises financed with funds from the state budget.
Public sector organizations at this stage are characterized by a great variety of activities and differ significantly in terms of governance and funding by the state. Therefore, they impose and determine their policies, procedures, internal acts and rules for internal control, according to the specifics of the activity and structure of the organization. Internal audit is part of this structure and aims to benefit and improve the activities of the organization by improving the effectiveness of risk management, control and management processes. Публичен сектор вътрешен одит система за финансово управление и контрол елементи на СФУК методология на СФУКPublic sector internal audit financial management and control system elements of financial management and control systems methodology of fElisaveta Mladenova BIBLIOGRAPHY [1] Zakon za finansovo upravlenie i kontrol v publichniya sektor. ( [1] Закон за финансово управление и контрол в публичния сектор. ) [2] Zakon za vatreshniya odit v publichniya sektor. ( [2] Закон за вътрешния одит в публичния сектор. ) [3] Strategiyata za razvitie na vatreshniya kontrol v publichniya sektor na Republika Balgariya za perioda 2018-2020 g. ( [3] Стратегията за развитие на вътрешния контрол в публичния сектор на Република България за периода 2018-2020 г. ) [4] Narachnik za vatreshen odit utvarden sas Zapoved № ZMF 184/06.03.2020 god. na Ministara na finansite. ( [4] Наръчник за вътрешен одит утвърден със Заповед № ЗМФ 184/06.03.2020 год. на Министъра на финансите. ) |