Scientific paper ID 2194 : 2022/4

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.