Bulgarian Public Sector Internal Auditor Exam Practice Questions - Bulgarian Public Sector Internal Auditor Certificate Exam (Вътрешен одитор в публичния сектор МФ) Exam

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Under Article 12 of the Public Sector Internal Audit Act (ЗВОПС), what is the statutory reporting line and administrative status of the Internal Audit Unit (звено за вътрешен одит)?
Correct Answer:
The internal audit unit is established on a direct hierarchical subordination to the head of the organization, reporting directly to them and to the Audit Committee

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