Portal de Periódicos da CAPES

Empirical Study of the VAIA Metric (Value Added of Internal Audit) and Determination of the Internal Audit Quality for Shumen Municipality for the Period 2011–2016

2019; Springer Nature; Linguagem: Inglês

10.1007/978-3-030-29329-1_11

2197-716X

Plamena Nedyalkova,

Economic Issues in Ukraine

Shumen Municipality has its important strategic and economic significance for Northeastern Bulgaria and is one of the constituent municipalities of Shumen region. Its geographical location, as a central part of Shumen region and bordering the municipalities of Hitrino, Novi Pazar, Kaspichan, Varna, Provadia, Smyadovo, Veliki Preslav and Targovishte, favors the socio-economic, cultural and political development of the region. Within the borders of Shumen Municipality there are also 26 villages—Belokopitovo, Blagovo, Vassil Drumev, Velino, Vetrishte, Vehtovo, Gradishte, Dibich, Drumevo, Ivanski, Iliya Blaskovo, Kladenets, Konyovets, Kostena River, Lozevo, Madara, Marash, Novosel, Ovcharovo, Panayot Volovo, Radko Dimitrievo, Salmanovo, Sredna, Strojno, Tsarev brod, Cherencha, for which the Municipality of Shumen is a first-level budget spending unit. Shumen has significant importance and influence for the development of the municipality. This city which is located at an important transport crossroad, and that explains the reasons why the main international roads pass through the territory of the Shumen Municipality—“№ I-2 Rousse-Shumen-Varna, № I-4 Sofia-Targovishte- Belokopitovo and № I-7 Silistra-Shumen-Yambol. A total of 23 km from the Hemus Motorway (Sofia-Varna) will pass through the territory of the Municipality of Shumen.”