Abstract
In recent years, the public sector’s internal audit function has become a key and important component of good and efficient government. This was due to the influence of two main factors, namely: on the one hand, the public, which is concerned about the approaches to budget management and, on the other hand, the need to provide guarantees on the part of the state apparatus to comply with the legal requirements. Public attitudes and requirements, as a major component of public scrutiny, are not to be underestimated in a democratic state, especially in terms of economy, efficiency and efficient management of public funds.
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Nedyalkova, P. (2020). Problems in Internal Audit Quality Assessment. 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_15
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DOI: https://doi.org/10.1007/978-3-030-29329-1_15
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