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Internal Audit Unit

Kalina Stoeva
Head of Internal Audit Unit at NSI
Born on September 20, 1967 in Sofia. 
Master's degree in economics, specialty "Accounting and Control" - University of National and World Economy, Sofia.
She holds a certificate "Internal Auditor in the Public Sector" No. 01339/05.08.2011, issued by the Minister of Finance in confirmation that she has successfully passed the examination under Article 53 of the Law on Internal Audit in the Public Sector.
Head of the Internal Audit Unit at the NSI since 20 September 2012.
From 21 March 2007 to 31 March 2011, she held the position of Junior External Auditor /Manager/ in an international audit firm BDO Bulgaria Ltd.
From 1 May 2006 to 19 March 2007 she held the position of Delegated Senior Internal Auditor at the Ministry of Education and Science.
From 17 August 1998 to 1 May 2006, she was Auditor/Senior Internal Auditor at the Capital Directorate of the State Internal Financial Control Agency.
From 15 August 1988 to 25 November 1997 she was a bank accountant at Sofia City Bank, BNB - after transformation Bank Biohim, branch "Battenberg". 
She speaks English and Russian.
Contact Information:
Address: Sofia 1038, 2, "P. Volov" Str.
Telephone: +359 2 9857 188


The Internal Audit Unit (IAU) shall perform internal audit of all structures, programmes, activities and processes, including of administrators of resources of the European Union and the administrators at the lower level in the NSI under the Public Sector Internal Audit Act.

The internal audit shall be performed by the implementation of particular audit assignments for assurance and consulting.

The Head of Internal Audit Unit shall report directly to the President.

The Internal Audit Unit shall:

1. plan, perform and report on the internal audit activity in accordance with the requirements of the Public Sector Internal Audit Act, International Standards for the Professional Practice of Internal Auditing, Code of Ethics of Internal Auditors, the Status of the Internal Audit Unit in NSI and the methodology for internal audit in the public sector approved by the Minister of Finance;

2. internal audit is an independent and objective activity  for ensuring confidence and consultation designed to benefit and improve the organization's operations;

3. Internal audit helps the organization achieve its goals by applying a systematic and disciplined approach to evaluating and improving the effectiveness of risk management, control and management;

4. prepare a three-year Strategic plan and Annual plan on activity, which shall be approved by the President;

5. prepare a plan for each audit engagement that includes the scope, objectives, timing and allocation of resources for the performance of the engagement. The audit engagement plan is reviewed and approved by the head of internal audit;

6. provide an independent and objective assessment on the state of the audited systems for financial management and control;

7. verify and evaluate the compliance of the activities with the legislation, internal regulations and contracts; reliability and integrity of financial and operational information; effectiveness, efficiency and economy of activities; the protection of assets and information and performance of tasks, and achievement of objectives;

8. report and discuss with the President and the heads of the structures under audit the results of each implemented audit assignment and submit an audit report;

9. provide recommendations in the audit reports in order to improve the activities in the organization, assist the President in the preparation of Action plan for implementation of the given recommendations and carry out inspections to monitor the implementation of the recommendations;

10. prepare an Annual report on internal audit activity and provide it to the President, who shall submit it to the Minister of Finance, in accordance with Art. 40 of the Public Sector Internal Audit Act;

11. ensure further improvement of professional qualification of internal auditors and maintain contacts with other internal audit units to the organizations in the public sector in order to exchange best practices.