Abstract
Internal auditing in the public sector, apart from applying a systematic and disciplined approach, also applies the process of assessing and improving the effectiveness of risk management, control and management. The process approach covers a sequence of actions that transform the audit resources and show the final results. Its advantages are that it provides the opportunity to achieve horizontal governance, unlike the systematic and disciplined approach, through which vertical governance of public sector organizations is achieved. The interdependence between the systematic and the process approach defines evaluation as an action aimed at recruiting the information from the impact of internal audit and its representation in digital (value) expression.
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Nedyalkova, P. (2020). Evaluation as a Means of Assessing the Quality, Effectiveness and Efficiency of Internal Audit. In: Quality of Internal Auditing in the Public Sector. Contributions to Management Science. Springer, Cham. https://doi.org/10.1007/978-3-030-29329-1_5
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DOI: https://doi.org/10.1007/978-3-030-29329-1_5
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