Bulgarian Public Sector Internal Auditor Exam case studies
Bulgarian Public Sector Internal Auditor Exam · Put your knowledge to work in context.
The Bulgarian public sector internal auditor certification is the credential that demonstrates competence to carry out internal audit work in Bulgaria's public administration - ministries, agencies, municipalities, state-owned enterprises and other budget-funded bodies. It is aimed at auditors already working in or moving into the public sector, as well as at specialists in control, finance and risk who need to show they can apply the International Standards for the Professional Practice of Internal Auditing within a Bulgarian legal setting. The Bulgarian Public Sector Internal Auditor Exam case studies are 5 cases and about 3,356 words.
1The Seconded Auditor and the Procurement File She Signed
You are the head of the internal audit unit at a Bulgarian municipal administration. In March, to cover a vacancy, you seconded Svetla, a senior auditor, for six weeks to the procurement directorate to help clear a backlog of tender documentation for EU-funded road rehabilitation.
665 words, about 3 min2The Risk Register That Nobody Owns
A Bulgarian state agency has a risk register with 47 entries, all rated 'low' or 'medium'. The register was last updated 14 months ago by a junior expert in the planning directorate who has since left.
658 words, about 3 min3The Sample That Was Too Convenient
You are auditing travel and subsistence payments at a Bulgarian regional health inspectorate for the first half of the year. The population is 1,240 payment orders.
711 words, about 4 min4The Follow-Up That Was Declared Closed
Eighteen months ago your unit reported on cash handling and safe custody at a Bulgarian municipal revenue office. There were six recommendations, including segregation of duties between receipting and reconciliation, and monthly surprise cash counts.
653 words, about 3 min5The Budget Cut and the Plan That Cannot Survive It
It is October and you are finalising next year's risk-based internal audit plan for a Bulgarian state fund that administers EU and national subsidy payments. Your unit has five auditors and a budget of 480,000 leva.
669 words, about 3 min