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Empirical Study of the VAIA Metric Indicator (Internal Audit Value Added) and Internal Audit Quality Assessment for the 23 Municipalities for the Period 2011–2016

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Quality of Internal Auditing in the Public Sector

Part of the book series: Contributions to Management Science ((MANAGEMENT SC.))

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Abstract

The study of the value added of the internal audit of the other municipalities of Aitos, Vratsa, Vidin, Isperih, Kavarna, Kardzhali, Lom, Mezdra, Momchilgrad, Montana, Nessebar, Popovo, Samokov, Sandanski, Sozopol, Stara Zagora, Targovishte, Rousse and Razgrad, follows the established methodology. With the help of Table 12.1, summaries of the VAIA of all surveyed municipalities for the period 2011–2016 were presented, namely:

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Nedyalkova, P. (2020). Empirical Study of the VAIA Metric Indicator (Internal Audit Value Added) and Internal Audit Quality Assessment for the 23 Municipalities for the Period 2011–2016. 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_12

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  • DOI: https://doi.org/10.1007/978-3-030-29329-1_12

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  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-030-29328-4

  • Online ISBN: 978-3-030-29329-1

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