International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss

Study on the Factors Affecting the Assessment of Internal Audit in the Public Sector
Plamena G. Nedyalkova

The assessment as a practical activity never remains isolated from the influence of a number of external and internal factors for the organization itself in the public sector. The uncertain conditions under which the entire evaluation process is developed are prerequisites for the change of assessment methods, assessment criteria and the assessment basis. In control practice, the change of the assessment process is a prerequisite for changing the relationship between internal and external audit. Responsibility for the interaction between internal and external auditors is both the Head of Internal Audit, but also the Audit Committee and the management of public sector organizations.

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