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Обхват На Одита В Публичния Сектор Върху Възложителите На Обществени Поръчки

Author

Listed:
  • Любомир Терзиев

    (Стопанска академия "Д.А.Ценов")

Abstract

Настоящата разработка анализира разпределението на планираните одитни ангажименти от Сметната палата на Република България, свързани с обществените поръчки. Чрез годишните програми тя определя възложителите, които ще бъдат проверени. Адекватността на годишната програма оказва пряко влияние върху обхвата на проверяваните възложители и методическия инструментариум, чрез който ще се въздейства върху поведението им. За целта е характеризирана връзката между изготвянето на годишните програми с политиката и принципите на Сметната палата. Разгледани са факторите, които рефлектират върху тяхното изготвяне и разпределението на видовете одити, свързани с обществените поръчки.

Suggested Citation

  • Любомир Терзиев, 2016. "Обхват На Одита В Публичния Сектор Върху Възложителите На Обществени Поръчки," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 11(11 Year 2), pages 405-416.
    • Handle: RePEc:dat:almphd:v:11:y:2016:i:11:p:405-416
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    File URL: http://hdl.handle.net/10610/3317
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    More about this item

    Keywords

    обществени поръчки; организации в публичния сектор; възложители; годишни програми; Сметна палата;
    All these keywords.

    JEL classification:

    • H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs

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