LEADER 05450nam 22006855 450 001 9910366572303321 005 20200704070226.0 010 $a3-030-29329-7 024 7 $a10.1007/978-3-030-29329-1 035 $a(CKB)4100000009606247 035 $a(MiAaPQ)EBC5963224 035 $a(DE-He213)978-3-030-29329-1 035 $a(EXLCZ)994100000009606247 100 $a20191017d2020 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aQuality of Internal Auditing in the Public Sector $ePerspectives from the Bulgarian and International Context /$fby Plamena Nedyalkova 205 $a1st ed. 2020. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2020. 215 $a1 online resource (xii, 266 pages) $cillustrations 225 1 $aContributions to Management Science,$x1431-1941 311 $a3-030-29328-9 327 $aIntroduction -- Part I. Theoretical Aspects of Assessment and Evaluating as an Internal Audit Process -- Chapter 1. Essential Characteristic of the Control Assessments, Incl. Internal Audit -- Chapter 2. Specificities and Characteristics of the Assessment Basis in the Context of Internal Audit -- Chapter 3. Types of Control Assessments Applied in Control Practice -- Chapter 4. Specifics of the Assessment as a Process of Internal auditing -- Part II. Practical aspects of the methodology for evaluating the internal audit in the public sector -- Chapter 5. Evaluation as a means of Assessing the Quality, Effectiveness and Efficiency of Internal Audit -- Chapter 6. Evaluation Criteria and Indicators for Quality Assessment of Internal Audit -- Chapter 7. Metric and Non-metric Indicators for Assessing the Quality of Internal Audit in the Public Sector. Specificity and Application of the Assessment Scales -- Chapter 8. Presentation of the Dependence Between the Chosen Approach for Implementing the Internal Audit and the Methods for Assessing the Quality of Internal Audit in the Public Sector -- Part III. Empirical Research and Analysis of Current Trends in Internal Audit Quality Assessment -- Chapter 9. Testing of the Value Added Metric of the Internal Audit for the Municipality of Varna for the Period 2011 to 2016 -- Chapter 10. Testing the VAIA Metric Indicator (Value Added of Internal Audit) and Internal Audit Quality Determination for the municipality of Dobrich for the period 2011 to 2016 -- Chapter 11. Empirical study of the VAIA metric (value added of internal audit) and Determination of the Internal Audit Quality for Shumen Municipality for the Period 2011 to 2016 -- Chapter 12. Empirical Study of the VAIA Metric Indicator (internal audit value added) and Internal Audit Quality Assessment for the 23 Municipalities for the Period 2011 to 2016 -- Chapter 13. Applicability of Other Models for Internal Audit Quality Assessment -- Chapter 14. Presentation of the Foreign Practice on the Assessment of the Internal Audit Quality in Public Sector Organizations -- Chapter 15. Problems in Internal Audit Quality Assessment. . 330 $aThis book examines key methodological and organizational questions with regard to assessing the quality of internal audits. By studying the status quo of these audits in the public sector, including municipalities, it identifies relevant weaknesses, loopholes and issues. In addition, the book assesses the strengths and weaknesses of the approved control system to explain the reasons why, and conditions under which, internal audits are ineffective, and proposes new metric and non-metric indicators to improve the quality of internal auditing. Given its scope, the book offers a valuable guide for anyone responsible for financial controls and internal audits, and will appeal to students and financial practitioners alike. 410 0$aContributions to Management Science,$x1431-1941 606 $aFinance, Public 606 $aAccounting 606 $aTax accounting 606 $aTaxation$xLaw and legislation 606 $aFinance, Public 606 $aCorporate governance 606 $aFinancial Law/Fiscal Law$3https://scigraph.springernature.com/ontologies/product-market-codes/R17044 606 $aFinancial Accounting$3https://scigraph.springernature.com/ontologies/product-market-codes/612010 606 $aBusiness Taxation/Tax Law$3https://scigraph.springernature.com/ontologies/product-market-codes/511010 606 $aPublic Finance$3https://scigraph.springernature.com/ontologies/product-market-codes/611000 606 $aCorporate Governance$3https://scigraph.springernature.com/ontologies/product-market-codes/511020 615 0$aFinance, Public. 615 0$aAccounting. 615 0$aTax accounting. 615 0$aTaxation$xLaw and legislation. 615 0$aFinance, Public. 615 0$aCorporate governance. 615 14$aFinancial Law/Fiscal Law. 615 24$aFinancial Accounting. 615 24$aBusiness Taxation/Tax Law. 615 24$aPublic Finance. 615 24$aCorporate Governance. 676 $a352.4390285574 676 $a336 700 $aNedyalkova$b Plamena$4aut$4http://id.loc.gov/vocabulary/relators/aut$0787633 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910366572303321 996 $aQuality of Internal Auditing in the Public Sector$91755202 997 $aUNINA