Testing the VAIA Metric Indicator (Value Added of Internal Audit) and Internal Audit Quality Determination for the Municipality of Dobrich for the Period 2011–2016

Abstract

In the previous part of the report, we examined and tested the metric value added indicator of the internal audit for the municipality of Varna for the period 2011–2016. The Municipality of Dobrich differs significantly from the Municipality of Varna as an administrative-organizational structure. There is a different Municipal Development Plan of the municipality and different approved Program for the financing of city initiatives for the benefit of the local community from the budget of Dobrich municipality, approved by the Municipal Council. Differences are also according to the type of disposers, who are at the direct disposal of the first-rate disposer. In the municipality of Dobrich, the municipal administration is organized in two main departments: the Administrative-Legal, Informational and Technical Service Directorate, which consist of the following departments—Office and Administrative Services, Service and Information Center, and Budget and Finance Directorate.