Quality of Internal Auditing in the Public Sector Perspectives from the Bulgarian and International Context

Introduction.- 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.