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Contributions to Management Science
Plamena Nedyalkova
Quality of
Internal
Auditing in the
Public Sector
Perspectives from the Bulgarian and
International Context
More information about this series at http://www.springer.com/series/1505
Plamena Nedyalkova
Quality of Internal Auditing

in the Public Sector
Perspectives from the Bulgarian
and International Context
Plamena Nedyalkova
University of Economics Varna
Varna, Bulgaria
ISSN 1431-1941 ISSN 2197-716X (electronic)

ISBN 978-3-030-29328-4 ISBN 978-3-030-29329-1 (eBook)
https://doi.org/10.1007/978-3-030-29329-1
© Springer Nature Switzerland AG 2020

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Acknowledgement
My heartfelt thanks to the support of the entire Springer team, SPi Global, India,
involved in the production of this book, particularly Philipp Baun and Irene
Barrios-Kezic M.A. (Senior Editorial Assistant), Abinay Subramaniam P. (Project
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v
Introduction
Internal audit identifies both the weak points in the financial management and
control system and the potential opportunities for improving the organization’s
performance. Considered as a controlling process that has objectives, scope, func-
tions and tasks, internal audit is the actual, real factor, affecting the achievement of
the strategic and operational plan of the public sector organizations. The main
challenge in the practical application is not to clarify the importance of internal
audit but to determine whether it has accomplished its purpose—to improve the
organization’s performance by covering all the units in the unit under review and
establishing the actual, factual state of the object under review.
The methodological aspects of internal audit quality assessment are still a topic,
relevant to the current conditions. The relevance of the selected research problems is
confirmed by numerous scientific forums, devoted to the issues of the quality and
effectiveness of internal audit. On a global scale, each newly formed government
faces the commitment to create, ensure and maintain an effective and quality internal
control, in order to prevent frauds, mismanagement and misuse of public funds. The
state mechanisms for the implementation of these commitments are both normative
and legal, with the adoption or amendment of normative acts, as well as organiza-
tional and managerial ones, such as establishing a methodology for conducting an
internal audit in the public sector. The implementation of one or another mechanism,
or the combined application of multiple mechanisms, depends on the long-term
strategic objectives, set to be achieved.
Changes in plan development and changes in organizational and management
structure of a public sector organization are sometimes a consequence of the final
results that are presented and established by internal auditors. Therefore, the correct
application of methods, approaches and criteria for assessing the quality of internal
audit is not an end in itself; it is a necessity and an important condition for the
creative development of the organization. For this reason, the aim of the research is
to explore the methodological aspects of the quality assessment of internal audit in
the public sector, focusing on quantitative and qualitative methods of internal audit
quality assessment, which have their prognostic and informational significance for
vii
viii Introduction
improving the organization’s performance. Considering this aim, the main practical
issues in assessing the quality of internal auditing for public sector organizations
should be outlined.
Based on this goal, the following tasks should be addressed:
1. Identifying the nature of internal audit assessment and its distinction from the
evaluation processes.
2. Presenting criteria for assessing the quality of internal audit.
3. Proposing a new approach to quality assessment and defining the state of internal
audit in public sector organizations, other than the established and known to date
approaches.
4. Making a comparative analysis between the established practice in Bulgaria and
the foreign experience regarding the assessment of the quality of internal audit in
the public sector.
Subjects of research are the evaluation approaches, used to assess the quality of
the internal audit in public sector organizations, by making a comparative analysis
between them.
Objects of study are the municipalities, which are public sector organizations in
Bulgaria and, in particular, the municipalities that have a well-established and
functioning Internal Audit Unit in Bulgaria, according to the requirements of the
Public Sector Internal Audit Law.
This work presents the thesis that the assessment of the status and quality of
internal audit is a complex and multilayered process that aims to determine its
independence, on the one hand, and aims at identifying the benefits and improving
the performance of the organization, on the other hand.
Based on the main thesis, the following working hypotheses are set out in this
paper:
H1: Validating a unified approach to assessing the quality of internal audit creates an
opportunity for effective comparability among public sector organizations on
their implemented internal audit.
H2: The value-added indicator of internal audit is considered as a metric indicator to
determine the quality of the internal audit activity.
H3: Organizations with a long history and practice in internal auditing have signif-
icant gaps and problems in assessing the quality of internal audit.
H4: Forming a final assessment of the quality of internal audit is not only a necessary
result for the management of the relevant public sector organization, but it is also
essential information for various outside persons and organizations, helping them
make decisions regarding the public sector.
The chosen methodological approach and the tools of the research derive
from the formulated thesis, as well as being consistent with the purpose, the tasks
and the submitted hypotheses that need to be proved. The basic method of the study
is dialectical and focuses on the theoretical development of internal audit and the
understanding of the objective reality of the research objects from the public sector.
A system of general methods such as methods of induction and deduction, analysis
and synthesis and mathematical and statistical methods (descriptive statistics,
Introduction ix
evaluation of hypotheses—parametric and nonparametric indicators, dependency

studies, etc.) are applied; an abstract-logical approach is also applied.
The empirical study is for the period 2011–2016, with the following information
sources:
1. Consolidated annual reports on the internal audit in the public sector in the
Republic of Bulgaria, prepared by the Ministry of Finances for the period
2011–2016.
2. Audit reports from the Court of Auditors for the period 2011–2016 for audits of
compliance in financial management.
3. Research reports of the Balkan Investment Consulting Agency (BICA).
4. The studies of the Institute of Internal Auditors in Bulgaria concerning the
assessment of internal audit.
5. Researches by the International Institute of Internal Auditors (the Institute of
Internal Auditors Inc.).
6. The Internal Audit Reports of the surveyed 25 municipalities, submitted by the
Ministry of Finances.
The following limitations are included in this research:
1. We believe that the term “evaluation” is wide-ranging from a meaningful point of
view. On the one hand, this is due to the diversity of the assessed objects and, on
the other hand, to the diversity of assessment approaches that exist in the current
practice. For this reason, the theoretical nature of this concept can be considered
by an ethnological aspect, psychological aspect, social aspect, engineering and
technical aspect, political aspect, medical aspect, economic aspect, accounting
aspect as well as financial-control aspect. Following these goals and objectives,
this work will focus on the differentiation of the term “evaluation” from etymo-
logical, economic and financial-control point of view.
2. The terms “control”, “audit” and “internal audit” are not within the scope of this
study. We assume that, for the purposes of our research, in a broad sense, control
should be seen as a public attitude that arises and develops irrespective of the
changing political and economic conjuncture. Control should be considered as a
process aimed at revealing the features and specifics of the controlled object,
requiring preventive measures to eliminate diversions, frauds, violations and
misappropriations by applying control means and techniques. The organization
of control, as a function of governance, “has as its object the creation of an order
in the functioning not only of the control but also of the management system in
general” (Dinev 1989).
Regarding the concept of “internal audit”, this work accepts the meaning of the
Institute of Internal Auditors, as it is endorsed in the Standards of Professional
Practices on Internal Audit, namely being “an independent and objective activity
that provides confidence and consultations, designed to contribute to adding
value and improving the organization’s performance. Internal audit helps the
organization achieve its goals by implementing a systematic and disciplined
approach to assessing and improving the effectiveness of risk management,
x Introduction
control and management processes” (Institute of Internal Auditors 2014). Internal

audit is directed at all the structural units that build up the organization; its main
objective is to improve the performance of the overall organizational and struc-
tural unit by means of timely organization and consistent implementation of audit
activities.
3. In the normative acts regulating the control practice, or the internal audit activity
(the Law of Internal Audit in the Public Sector, the International Standards of
Supreme Audit Institutions, etc.), they use the term “organization” rather than the
generally accepted term “enterprise” as regulated by the Accountancy Law. The
scope of this work, the set out objectives and tasks determine the direction of the
examined problems, which implies that the long-standing and unconfirmed ideas
of what should be considered under the terms “commercial company”—
according to the Commerce Law, “enterprise”—according to the Accountancy
Law, and “organization”—according to a number of normative acts–do not fall
within the scope of this research. In this study, we assume that the terms
“organization” and “enterprise” are synonyms, regardless of the normative act
in which they are regulated.
4. The examination of the two main issues, namely the process of evaluating and
issuing a final assessment to determine the state of internal audit, is considered
from the internal and external departmental control point of view. The scope of
the internal departmental control covers the implementation of the internal audit
in the respective organization, in addition to all the structural units of the
respective organizations and the approved forms of administrative activity.
External control, in particular the specialized one by the Court of Auditors,
carried out as a financial audit in the form of an audit on all the public sector
organizations, is aimed at verifying the financial management and control sys-
tems, including internal audit and management decisions in relation to the
organization, planning, management, reporting and control of the budget and
other public funds and activities of the audited entity, in order to comply with the
requirements of the norm acts, internal acts and treaties.
Contents
Part I Theoretical Aspects of Assessment and Evaluating as an Internal

Audit Process
1 Essential Characteristic of the Control Assessments, Incl. Internal
Audit Evaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
2 Specificities and Characteristics of the Assessment Bases
in the Context of Internal Audit . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
3 Types of Control Assessments Applied in Control Practice . . . . . . . 23
4 Specifics of the Assessment as a Process of Internal
Audit Activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Part II Practical Aspects of the Methodology for Evaluating the Internal

Audit in the Public Sector
5 Evaluation as a Means of Assessing the Quality, Effectiveness
and Efficiency of Internal Audit . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
6 Evaluation Criteria and Indicators for Quality Assessment
of Internal Audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
7 Metric and Non-metric Indicators for Assessing the Quality
of Internal Audit in the Public Sector: Specificity and Application
of the Assessment Scales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79
8 Presentation of the Dependence Between the Chosen Internal
Audit Approach and the Methods for Assessing the Quality
of the Internal Audit in the Public Sector . . . . . . . . . . . . . . . . . . . . 105
xi
xii Contents
Part III Empirical Research and Analysis of Current Trends in Internal

Audit Quality Assessment
9 Testing of the Value Added Metric of the Internal Audit
for the Municipality of Varna for the Period 2011–2016 . . . . . . . . . 117
10 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 . . . . . . . . . . . . . . . . . . . . . . . . 153
11 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 . . . . . . . . . . . . . 171
12 Empirical Study of the VAIA Metric Indicator (Internal Audit
Value Added) and Internal Audit Quality Assessment
for the 23 Municipalities for the Period 2011–2016 . . . . . . . . . . . . . 187
13 Applicability of Other Models for Internal Audit Quality
Assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 197
14 Presentation of the Foreign Practice on the Assessment
of the Internal Audit Quality in Public Sector Organizations . . . . . 221
15 Problems in Internal Audit Quality Assessment . . . . . . . . . . . . . . . 245
16 Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 253
References . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 259
Part I
Theoretical Aspects of Assessment and
Evaluating as an Internal Audit Process
Abstract Chapter One presents the theoretical aspects of the terms “evaluation” and
“assessment”. A brief characterization of the types of control assessments, including
types of internal audit assessments, is made. The types of assessment bases are
presented which are specific and characteristic only for the internal audit. A com-
parison was made between the types of assessment bases in the accounting and the
internal audit. Different criteria are proposed for grouping the types of assessments
in the control practice, including the types of internal audit assessments. Assessment
is considered as a process that is part of the auditors’ internal auditing activities. The
assessment can be performed by the organization’s own internal auditors, but also
the assessment of the internal audit can be an evaluation, made by external auditors
or external persons.
Chapter 1
Essential Characteristic of the Control
Assessments, Incl. Internal Audit
Evaluation
The problem of specifying and making a precise and categorical assessment of an

internal audit in a public sector organization has always been a question of present
interest, for the time being. The possible double-aspect assessment, in terms of its
subjective and objective definition, on the one hand, and, on the other hand, the
variety of nuances in the content side of this term is a prerequisite for a more detailed
examination of the intrinsic characteristic of internal audit assessment.
The importance of this issue, regarding the exact defining of internal audit
assessment, is also confirmed by the Institute of Internal Auditors (IIA) through
the definition of internal audit presented in the Standards for Internal Audit in the
Public Sector, the Internal Audit of the Public Sector Law (PIU), the Code of Ethics
of Internal Auditors, and other normative acts, namely: “internal audit is an inde-
pendent and objective activity of providing confidence and counseling designed to
benefit and improve the organization’s performance. Internal audit helps the orga-
nization achieve its goals by implementing a systematic and disciplined approach
to assessing and improving the effectiveness of risk management, control and
management processes” (Ministry of Finances 2006).
Following the principles of the deductive approach, it can be assumed that from
the so given definition of internal audit, the assessment is considered as:
1. Evaluation process, implemented through a systematic and disciplined approach.
2. Evaluation is considered as an idea, and even more precisely, as a guideline for
establishing the end result of the performed internal audit.
3. The evaluation is presented through a systematic approach to developing models
to promote understanding of the emerging events. It is a prerequisite for building
and validating patterns of behavior as a result of the established results.
4. An entity’s internal control activity cannot benefit if the systematic and disci-
plined evaluation approach is not implemented in a timely manner and in such a
way as to provide the best possible information that brings value to the object
being evaluated (American Evaluation Association Guiding Principles For Eval-
uators 2014).
© Springer Nature Switzerland AG 2020 3

P. Nedyalkova, Quality of Internal Auditing in the Public Sector, Contributions to
Management Science, https://doi.org/10.1007/978-3-030-29329-1_1
4 1 Essential Characteristic of the Control Assessments, Incl. Internal. . .
Assessment
Etymological aspect Economic aspect Financial control
Fig. 1.1 Exploration aspects of the term “assessment”
Within the internal audit, the need for an ongoing evaluation of its quality is
emphasized, when the key valuation indicators become a means of generating
revenues for the relevant parties concerned.
Following the scope of this work, the objectives and tasks set, the essence of the
term “evaluation” is examined in three aspects: from an etymological point of view,
from an economic point of view and from the aspects of financial control. With the
help of Fig. 1.1, the three aspects of exploring the concept of “assessment” are
illustrated.
From the etymological point of view, the term “evaluation” derives from the
Latin word taxātiōnem and means: determining the value of something; the amount
of the value under certain conditions; an opinion about the qualities of someone or
something, judgment; a note about the success of a student (Dictionary 2010). Also,
under the definition “assessment” is meant “valuation” or “value determination”. In
the Anglo-Saxon countries, the term is modified to “evaluate” and means “accept”,
“evaluate”, or “qualify”. According to T.G. Kasjianenko, the terms “appraisal” and
“valuation” are used to evaluate different types of property in the USA, and in
Europe they use “valuation” (Kasjianenko 2014).
For convinience, we propose that the divergent economic views on the nature of
the assessment should be systematized into four groups, according to the economic
content of the term. According to some authors, the complex actions of the evalu-
ators form a reasoned opinion on the value of the object to be evaluated at a certain
date and in monetary terms (Gryaznova 2002), i.e. evaluation is a process of
determining the value of the object.
The second group of specialists emphasizes the role of evaluation in making
management decisions (Valdaytsev 1995). The importance of assessing the good
corporate governance is proven through the modern Value Based Management
concept (VBM). The concept was created in the 1980s when the US economy began
recovering after a long period of high inflation and slow economic growth. Later, the
concept was established in Europe and Asia. According to M. Bozhinova,
Sv. Ilyichovski and T. Filipova, “The VBM concept is now a symbol of adopting
the latest advances in management technology and, at the same time, a modern
financial management tool that effectively targets, controls, and guides the
company’s actions to achieve economically justifiable goals” (Bojinova et al.
2010). Value based management considers companies as an opportunity to create
value and bring wealth to their owners (their shareholders). In order to assess the
1 Essential Characteristic of the Control Assessments, Incl. Internal. . . 5
capabilities of a company, along with the operational and strategic management

decisions taken, VBM applies models to measure the value added of the respective
business unit (enterprise) over a given time period and models (approaches) to
determine the value of the surveyed enterprise at a given time point.
The third group of specialists considers the assessment according to the proper-
ties of the object. The objects are varied, according to their shape, size, mass, and
consistency. The cumulative structural elements that each object possesses deter-
mine its quality characteristics. As a result of the manifestation of the qualitative
properties of the object, as well as the necessity of the individual to meet a
corresponding need, it acquires the relevant utility or inappropriateness. Very
often the objects are considered only with regard to the impact they have on the
individual. Not so often, they are evaluated against the impact they have on other
objects or their relation to other economic objects (Kolesov 2006).
The fourth group of specialists adheres to the definition of the assessment,
presented with different legal acts. For example, according to the Independent
Assessors Law, an object assessment is an independent evaluator’s opinion on the
value of the object for a particular purpose, at a given time and under the conditions
of a particular market, in the form of a written report, signed and stamped. The
opinion of the independent evaluator is not obligatory for the contracting entity
(Independent Evaluators Law 2011).
According to the International Valuation Standards (IVS), assessment
requires the use of skills and judgment by the assessor. The word “assessment”
means the estimated value (assessment conclusion) or the development of the
estimated value (evaluation process). According to the requirements of the IVS,
when there is a risk of confusion and a distinction between the evaluation process
and the assessment itself, additional denoted words are used in the standards to give
clarity to the assessor.
The Accounting Law, as well as the accounting standards, are the main norma-
tive acts that should be applied strictly by the accountants. In these normative acts,
which are the normative pillar of the accounting profession, the valuation issue is
presented in terms of the accounting objects and above all in terms of the items
presented in the financial statements. According to Art. 26, para. 1(9) of the
Accounting Law, “the valuation of positions, recognized in the financial statements,
is done according to the acquisition price, which may be a purchase price or prime
cost or other method, required by the applicable accounting standards” (Accounting
Law in Bulgaria 2018). In terms of the accounting aspect, which is part of the
economic aspect, the issue of valuating the accounting objects and positions in the
financial statements is also topical and controversial. The consensual application of
the accounting standards and the Accounting Law is confirmed in Art. 12 para. 1,
where point 2 specifies that the valuation methods should be retained and applied
consistently in the subsequent reporting periods in order to achieve comparability of
the accounting data and indicators of the financial statements. By observing the
principle of precaution, the Accounting Law requires assessment and reporting of
the suspected risks and expected losses in the accounting presentation of the reported
entities, in order to obtain a real financial result. Therefore, it can be assumed that
from the accounting point of view, according to the timing of the assessment, the
assessments are current and periodic (Filipova and Genov 2005).
In an accounting aspect, the valuation is always related to the value of the object,
through the value measure. The accounting assessment allows for a summary of the
objects, for which a generic characteristic could be obtained, using the value
measure. For this reason, the assessment is considered as a method of accounting.
Therefore, from an economic point of view, the term “evaluation” represents the
utility, value, and cost of what is being evaluated. The final evaluation of the value
and usefulness of the object being analyzed is subject to a number of difficulties. A
precondition for this is that the values change over time, and the utility arises from
the necessity and satisfaction of the used resource. According to N. Kostova, “utility
and value are quality features of the object. They have a quantitative measuring by
value and price” (Kostova 2013).
From a macroeconomic point of view, assessment is one of the pillars for
governance and economics regulation by the state; the valuation is particularly
important in the management of state property. Market mechanisms and factors
such as market conjuncture, competition, profitability deviations from its average
value, etc. are influenced by it.
If the assessment is considered from the financial control point of view, there
are different definitions of the terms “control assessment”, “assessment of the
control process” and “assessment of internal audit”. The three concepts represent
the distinctive and different aspect of the control as a theory and as a practical
activity. Proof of this is also the statement that “the essence of the control, including
the financial control consists of the following dimensions—comparison, evaluation
and presentation” (Sarychev and Shiryaev 2008). From the theory of control point of
view, including the financial control theory, the control assessment is considered as
an element of the control process (defining the control object, choice of the control
norm, measurement and evaluation of the actual state of the control objects, com-
parison and detection of deviations in the behavior and the result of the object,
according to the norm that regulates them), and the evaluation itself is a means of
control. Assessment is a process for establishing the actual state of the object through
continuous analysis and research (Donev 2010). The assessment of the controlled
object gives a quantitative and qualitative expression of its condition. The object of
evaluation in the control practice can be everything that relates to the current
financial and economic activities and realized current results, but also future actions
and results can be an object of evaluation. Using Table 1.1, we present the main
differences between evaluations in accounting and control (including financial
control):
In addition to differences in accounting and control evaluations, a number of
similarities have been observed as a result of the essential characteristics of the
assessment as a resultant indicator, namely:
1. The two assessments are be based on the judgment of the persons involved in the
evaluation process. This determines their subjective nature.
Table 1.1 Differences between accounting evaluations and control evaluations

Differences Accounting evaluations Control evaluations
Value The evaluation of facts, occurrences The assessment of the objects in the
(monetary) and processes is related to the use of control practice can be deduced by the
measure the value measure application of the monetary (value)
measure, but also another measure can
be applied
Object of Accounting objects Objects to be controlled. This extends
assessment the scope of the types of objects that can
be evaluated, as both accounting and
non-accounting items can be controlled
Evaluation Historical cost In the control practice, the term
bases Current value “assessment base” is not used. The
Realizable value control assessment is based on a com-
Present value bination of features (criteria), character-
izing the specific types of control
assessments
Assessment Recommended approach Systematic approach
approaches Eligible alternative approach Disciplined approach
Another approach
Moments of Pre-evaluation During the control processes (activities),
evaluation Current evaluation i.e. currently
Subsequent evaluation Preliminary—In the preliminary control
Subsequent—in the subsequent control
Persons Accountants, auditors, others Inspectors, internal auditors, external
auditors
2. Evaluations, both in the accounting and the control, can evaluate future actions
and results.
3. For both evaluations (i.e. both for accounting and controlling) a certain relativism
is inherent. Accounting evaluations are “a sign of the entity’s relation to the
subject of the valuation” (Alexandrova 2003). Control evaluations also represent
a relationship, but this relationship is between the controlling subject and the
controlled object.
4. The control assessment and the accounting assessment express the different
properties of the object being assessed, namely: the utility of the object, its
location, the quantitative specifics of the object under consideration, the current
state and the time.
The distinction of the control assessments (including the assessment of the control
process itself) from the internal audit assessment also has its theoretical and practical
significance, since the improper handling of the conceptual arragement is a prereq-
uisite for making essential practical mistakes, that have their impact later. According
to Kenneth A. Smith, the assessment of internal audit plays a significant role in
identifying the test results obtained, to which audit procedures should be limited.
The assessment of internal audit should be applied in the proper creation of the
statistical samples to analyze the information (Smith 1972). The poor results of
internal audit, according to Kenneth A. Smith, are due, on the one hand, to the
incorrect assessment of internal audit and, on the other hand, to the inaccurate
statistical sample of information on which the audit process is based.
According to a research of Ernest & Young, the assessment of the overall
effectiveness of internal audit is determined by comparing the results of the start
and the end of the audit process. Because of the dynamic business environment,
different internal and external factors influence the audit, which is a prerequisite for
the different auditing approaches (Ramos 2004). Therefore, internal audit and the
financial management and control systems should respond to the changes that have
been made and are continuously improved in order to undertake adequate and timely
control actions.
From financial control point of view, according to Prof. Dr. K. Donev “the
evaluation is in close connection with the processes of knowledge and reflection,
and therefore with the quality of the information as well. It is not an element of
existence. The object of the assessment, in the terms of control, can be everything
existing in the objective reality” (Donev 2010). Consequently, any economic, social,
geopolitical object in the form of operations, actions, results, events and procedures
that fall under the scope of control is covered by the control assessment.
The assessment of internal audit can be explored through its essential character-
istic. Unlike internal control, which is a management function, internal audit is
focused on the processes, i.e. on the evaluation activity. The role of internal audit
is “to assess the internal control system according to the criteria developed in
advance, by advising the operational management on matters both for the control
and for the development and assessment of the risks related to the operational
activity” (Dimitrova 2014). In this regard, Taylor and Glezen define the meaning
of internal audit as “an independent assessment function set up within an organiza-
tion to examine and evaluate its activity as a service to the organization itself”
(Taylor and Glezen 1991).
M. Dinev broadens the scope of the examined matter and presents the assessment
of internal audit not only as a measuring tool but raises questions on the definition of
the evaluation approaches. According to M. Dinev, “in the system of control should
be applied such approaches, which predict the possible deviations, establish the
conditions, the prerequisites, the factors that give rise to the negative results, measure
and determine the tendencies and the regularities in the different deviations, in the
social development in general” (Dinev 1989). Therefore, the organization of the
internal audit assessment is a complex process that requires the establishment of
appropriate mechanisms, sufficiently available and quality information about the
controlled entities, which build the common organizational unit.
The responsibility for the final assessment of the quality of internal audit belongs
to the manager of the organization and the manager of internal audit (IAM), in
accordance with the Internal Audit Law of the Public Sector (IALPC) and the
International Standards for Professional Practice in Internal Auditing. According
to the regulations, the Head of Internal Audit is committed to producing a final
annual report on its activities. The final annual results of the internal audit activity
should be determined in accordance with a program, providing the quality of the

internal audit. The manager himself develops this program.
Regarding all presented above, we assume that the internal audit evaluation is an
expert assessment of an expert, based on the main features of the control profession.
The expert assessment of the quality of the internal audit is actually done through the
knowledge, skills and experience, possessed by the expert in the field of internal
audit. It is based on a system of descriptions, but its purpose is the formation of
individual internal auditing assessments of individual objects and prescriptions. In
this regard, the main problem in assessing the quality of internal audit is to make a
logical expert conclusion from the assessment itself. The formed internal audit
assessment expresses both the experience of the expert evaluator and his/her pro-
fessional development while determining it.
The basis for the internal audit assessment is the comparison and benchmarking,
which requires the establishment of a benchmark or criteria to form the generic
nature of the assessment. The assessments in economic terms are aimed at deter-
mining the value, and in the internal audit activity, we believe they target the
measuring. As a result of this measuring, audit conclusions should be made on the
quality of the internal audit work and on the necessary actions that need to be taken
to improve it. For this purpose, the Head of Internal Audit shall prepare action plans,
including measures, deadlines and responsible persons. The main aspects of the
internal audit assessment are: to be useful, correct, relevant and accurate (Table 1.2).
Given the above, the following distinction can be made between the assessments
made by the internal audit and the ones made by the control process itself, namely:
Taking into account all of the above, the following conclusions can be drawn,
namely:
1. Evaluation, as a term, can be explored in various aspects, but from a control point
of view, it is a means, a tool, a reflection, as well as a determining factor for the
content side of the controlled object. The control assessment, and in particular,
the assessment of the internal audit reflects the evaluator’s cognitive qualities, as
well as his objective and subjective approaches. At the core of the control
assessment is always the comparing of all the information. The ongoing and
periodic nature of control evaluations is observed in controlling processes with
different time ranges.
2. The economic value of the controlled object and also its specifics, variations and
deviations from its expected state, are defined with the help of the control
assessments, and in particular, through the internal audit evaluations. The control
assessment is a resultant indicator and a prerequisite for determining the effec-
tiveness and quality of the control performed in the respective controlled unit. It is
prepared by experts with the necessary skills, knowledge and professional
experience.
3. On the one hand, the internal audit assessment measures the performed audit
engagements, and on the other hand, the performance of the internal audit
functions. The assessment is based on a set of criteria and indicators that
determine the level of performance of the audit work, the proper functioning of
Table 1.2 Difference between internal audit assessments and control assessments
Evaluations derived from a Evaluations derived from
Criteria for differences control process internal audit
Objects The objects, which can receive The objects, which receive
evaluations from controlling evaluations from a performed
processes, are numerous. This is internal audit, are more limited.
determined by the specifics of the This is determined by the spe-
type and form of control cifics and the nature of the
internal audit process
Moment of evaluating In conducting the control pro- In internal audit processes, the
cesses, usually the evaluation is timing of the evaluations is
at the end of the control pro- determined. Sometimes, when
cess—upon completion. This it’s already performed, there is
evaluation can be used to predict no moment of unpredictability
the organization’s pre-existing,
current, and past status. It is also
possible that the control assess-
ments are displayed before the
final control process has been
completed, i.e. the so-called
intermediate control evaluations
are displayed
Assessors (evaluators) Assessors may be both external A significant part of the assess-
to the organization and internal ments are made by internal
persons. For example, when individuals (internal auditors,
assessing the quality of the pro- manager of the internal audit
duced product, and etc unit, head of directorate, etc.).
Regarding the quality of the
internal audit, the assessment
can also be performed by exter-
nal people
Documentation and evi- With the control evaluations, the A significant part of the docu-
dence on how to formu- documentation and evidence on mentation and evidence comes
late and make the which they are based may be from the organization itself and
assessment gathered and/or created by exter- remains at the disposal of the
nal controllers. In this case, the organization. If necessary, the
organization shall be given state- internal documentation may be
ments, protocols or other docu- provided to control institutions
ments attesting to the control through copies or transcripts
performed and the result obtained
with the assessment. With the
internal control, when the
assessment is based on internal
evidence of the organization, the
documentation remains available
for the organization’s needs. The
internal evaluation may be mon-
itored by external control bodies,
and in that case, external consul-
tants, when requiring the docu-
mentation in due order, may have
copies or transcripts of the
(continued)
Table 1.2 (continued)

Evaluations derived from a Evaluations derived from
Criteria for differences control process internal audit
original documentation of the
internal controllers, used as a
basis for this internal assessment
The processes, which the The control processes, conducted Internal audit processes take
assessments are based on by external controllers for the place in a strictly defined
organization itself, take place in sequence, and the effect of sud-
several stages—pre-condition- denness is lacking, as it is in the
ing, controlling and completing control processes. Internal audit
the control activity. Based on processes begin with their plan-
these steps, when violations are ning, pass through the verifica-
detected, the next stage is tion phase and reach the final
performing a control action. If reporting phase. The last process
the control process has gone is when the internal auditors
through all of these stages, the follow the implementation of the
respective deviations and incon- provided recommendations and
sistencies have been identified, instructions
the respective ways and
approaches for their removal are
presented—then it is assumed the
control process has been com-
pleted and passed successively
through all the stages. The
assessment of the control activity
is based on the achieved control
stages, as well as on the impact
the control process had on the
object itself, but also on other
third parties, directly unaffected
and not involved in the overall
control process
the internal audit, as well as the adequacy and effectiveness of the financial
management and control system. According to the Internal Audit of the Public
Sector Law, the managers of the internal audit are required to include in their
annual activity reports information on their findings on the functioning of the
financial management and control system, based on the audit engagements
performed during the audit period.
Chapter 2
Specificities and Characteristics
of the Assessment Bases in the Context
of Internal Audit
The growing globalization of the world economy, aiming to achieve an effective and
lasting increase in economic, social, technical, political and cultural interactions
and relations between countries, organizations and people, is a prerequisite and an
opportunity for a global spreading of ideas, scientific discoveries and achievements,
coming of new technologies and investments. It can be assumed that globalization
processes also affect the research processes, in terms of seeking causal links between
the emergence and validation of a given problem and the relevant prerequisites for
it. It can be assumed that globalization processes also affect the research processes,
in terms of seeking causal links between the emergence and validation of a given
problem and the relevant prerequisites for it. This is also the reason for shifting the
focus of the survey from the assessments to the assessment bases in the control. The
problem of the control assessments as an element of the control method, as well as
a means of control, should not be sought only in the ways and approaches for
their performing, the problem may be due to the chosen assessment basis, used for
determining the relevant type of assessment.
According to Aswath Damodaran, the valuation basis on which the value of a
company’s internal control is determined relates to the specifics of the company in
question and expresses the management’s intention to improve the company’s
operations. The leadership of the company may influence the qualitative change in
its management by improving the overall assessment of internal control. Aswath
Damodaran presents the term “expected value” as a possible assessment base in the
control. It reflects the expected value of the control resulting from the probability of a
change in the management and the impact on the value of that change (Damodaran
2006). According to other specialists, using the assessment base “expected value of
control”, an assessment is made combining three critical factors: the expected payout
from the control process, the amount of control to be invested for achieving the
expected remuneration, and the cost of the cognitive efforts.
Regarding internal auditing in the public sector, the expected value appears
through the fulfillment of one of the main functions of the internal audit to provide
confidence on the effectiveness and efficiency of risk management, control and
© Springer Nature Switzerland AG 2020 13

P. Nedyalkova, Quality of Internal Auditing in the Public Sector, Contributions to
Management Science, https://doi.org/10.1007/978-3-030-29329-1_2
14 2 Specificities and Characteristics of the Assessment Bases in the. . .
management processes (Anderson 2012). Confidence is a qualitative indicator of the

internal audit; on the one hand, it is built on the expectation that the overall benefits
of internal audit work will exceed the expected costs. On the other hand, confidence
is built over time with the benefits of the internal audit. Therefore, the expected value
for the internal audit is demonstrated both at the beginning of the audit process and
during the internal audit itself. In addition to internal audit stakeholders, the internal
auditors themselves also make their preliminary calculations and forecasts of the
expected end results of the audit process. In this context, it can be assumed that the
value added is considered as a type of expected value of the internal audit, especially
when it is based on preliminary analyzes and forecasts.
From a regulatory point of view, the legislator does not prohibit or restrict the
application of the expected value. This, on the other hand, has its positive aspects in
the internal audit activity as it is possible to determine in advance both the expected
monetary and the expected non-monetary benefits. In this regard, we assume that the
qualitative output of the internal audit state can only be determined when a compar-
ison is made between the expected value added from the internal audit and the actual
deduced and determined complementary value of the internal audit. Therefore, it
is very often assumed that the internal audit assessment is subjective. It depends
on the predetermined attitudes, views, considerations and motives of the persons
concerned.
Other specialists do not pay much attention to the expected value of the control,
and studies are aimed at determining the current value of the control. Researchers,
such as Xiaoming Liu and Zhaotong Lian, assume that both an assessment of the
ongoing performance of the control process and a separate assessment of the
completed control processes within the correspondingly defined current period
should be made, as well as a general assessment of the current state of the overall
control for the company itself (Liu and Lian 2009). For this reason, Xiaoming Liu
and Zhaotong Lian offer, when determined by the management of the company, the
value of the control to be drawn on the valuation base of the current value, with the
evaluation process consistently going into two main stages, namely: the first stage is
to determine the effectiveness of the control by assessing all the operational pro-
cesses in the controlling entity (regardless of its type and form) and the second stage
is an evaluation of the control over the company’s property (inventory) (Liu and Lian
2009).
Specific refutation or criticism of Xiaoming Liu and Zhaotong Lian’s thesis is
lacking, but by applying the research approaches, deduction, synthesis and analysis
of different views on the types of assessment bases in control practice, it is
established that the current value is validated as a basis for assessing the control.
According to Dr. Oliver Bungartz and Gregor Strobl, when the current value of the
control (including internal audit) is applied as a basis, the current added value of the
control (including the internal audit) should be deduced (Bungartz and Strobl 2012).
Under “value added”, Dr. Oliver Bungartz and Gregor Strobl understand the
“quantitative value of the investment, created by the investors’ readiness, which
would be paid as a surplus for an existing and functioning internal control system”
(Bungartz and Strobl 2012) (respectively internal audit). The strongest value
2 Specificities and Characteristics of the Assessment Bases in the. . . 15
reflection of the added value of the established internal control system is in deter-
mining the commercial reputation, i.e. in the case of a purchase or sale of a company,
and when the new investor should determine what would be worthwhile if he has to
currently set up a new financial management and control system. For the investor,
the financial management and control system already in place is an indistinguishable
component from the company itself. The system is set up for the enterprise itself,
operates in the enterprise itself, and produces results that relate only to the enterprise
itself.
In this connection, Dr. Oliver Bungartz and Gregor Strobl are doing a further
study among investors (buyers of businesses) to determine to what extent they agree
with the thesis that a functioning internal control system creates added value for the
company itself. It is interesting to note that 85% of the investors accept the thesis
(32% of them responded explicitly “YES” and the other 53% rather agreed). 68% of
respondents, who are sellers of a company, also accept the view that internal control
creates added value. Of these, 48% fully agree and the other 20% rather agree with
this opinion. Only 15% of buyers and 32% of sellers say they do not accept that
internal control creates added value. Also, a significant proportion of the investors,
42% indicated that they agree to pay more for the acquiring company as a value,
under an established system of internal control (Bungartz and Strobl 2012).
Not all control experts consider the importance of value added as an assessment to
determine the current state of the control, including the internal audit. It is conceived
that what adds the greatest value to an organization (respectively an enterprise) can
mean, respectively, that it is a waste of resources for other systems, departments or
processes within the enterprise. James Roth (Roth 2013) criticizes even the meth-
odology adopted by the Institute of Internal Auditors for conducting surveys among
public sector organizations regarding the value added of internal audit. In the survey
conducted by the IIA, James Roth notices that some of the questionnaires are
prepared incorrectly. The respondents were asked to indicate “which of these
services performed by internal auditors are considered as value added?” According
to James Roth, if we rely solely on the parties concerned to decide which types of
services would add the most value, we limit ourselves only to their knowledge of
internal audit practices. But the parties concerned are only aware of what they have
seen that has been achieved in the past, i.e. “the significance of value added based on
the assessment’s current control value is not to limit the capabilities of internal
control (internal audit) to previous knowledge and experience, but to represent the
increased expectations of control value.
By exploring the best practices in internal audit, Marin Porrescu identifies four
factors that can help auditors determine what can add value to their audit work:
(Pореscu 2011).
1. Good knowledge of the organization, including its culture, key players and
competitive environment.
2. The intention to implement innovative ways that the parties concerned (including
the management of the company) have not expected so far and may not have been
aware of the real need for them.
3. Good knowledge of the good practice in the field of internal audit.
4. Creativity to adapt innovation to the organization in ways that lead to surprising

results and outweigh the expectations of the paries concerned.
Value added is the ability of the internal audit to improve the financial manage-
ment and control system, therefore, it can be assumed that the internal auditor is the
organizer of value-added capability by creating opportunities, by avoiding duplicate
auditing activities, by giving timely solutions to encountered problems, etc. Value
added represents the attitude of internal auditors to audit activity in real (current)
time. Despite normative regulations such as International Standards on Professional
Internal Audit Practice, stating that internal audit adds value to the organization, it
can be assumed that “it can not provide an objective assessment of the function of
internal audit because it depends on the following” (Pореscu 2011):
1. the state of the control environment and the acknowledgment received by the
management of the audit department;
2. the quality of disclosure of weaknesses and recommendations provided by
management;
3. the preparation of reports within deadlines.
Because of the presented weaknesses of value added, there are researchers
who offer this value not to be applied so often, and in order to assess the control
(including internal audit), we should use past experience, knowledge and the
established achievements of internal auditors. The suggestion for a value, other
than the legally established value added, relies on the three key building blocks for
value, which are to be provided by the internal auditors of each organization,
namely: confidence, transparency and objectivity. We believe that it is more correct
to assume that the confidence, insight and objectivity are not so constructive in
value, but rather are requirements for evaluation itself, and may also be accepted as
requirements for the internal auditors (Nedyalkova 2017).
According to the IIA, the internal auditors should provide confidence in the
auditing of the processes, risk management and organization control, and help
the organization achieve its strategic, operational and financial goals (Internal
Auditing’s Value to Stakeholders 2012). Internal audit is a catalyst to improve the
efficiency and effectiveness of the organization by providing transparency and
recommendations based on data analysis, assessments and business process analysis.
On the other hand, through its commitment to integrity and periodic reporting of its
work to the senior management of the organization, the internal audit is defined as an
objective source of information.
Regarding all of the above, it can be assumed that there is still no precise
definition of the term “assessment base” in the control practice. This may be due
to the following prerequisites:
1. From a historical point of view, the rapid development of internal audit started
only after 2002, with the adoption of the Sarbanes-Oxley Act and the established
need for an internal control system for companies whose shares are quoted on the
stock markets. This has automatically triggered the necessity for a review and
ongoing assessment of the financial management and control system, already

established and operating in the enterprises.
2. In recent years, the strategic goals and intentions of the International Institute of
Internal Auditors have focused on strengthening the internal audit as a universal
profession. In this regard, in 2008, the Institute of Internal Auditors (IASB) set up
a task force of experts to develop a proposal for an assessment base to cover the
interests of the various parties concerned in the internal audit. The Institute of
Internal Auditors continues to work in this direction, and this is also demonstrated
by the 2009 working group, which involves both specialists, members of the
Institute itself, but seeks help worldwideas well, through personal communication
with all individuals, direct representatives of the Institute in different countries.
Cooperation is also sought from various international organizations, such as the
Organization for Economic Co-operation and Development (OECD). With that
purpose in view, the Institute of Internal Auditors developed materials for the
participants in the discussion to learn about the long-term goals and intentions of
the institution.
3. The value assessment of the internal audit theoretically was tied to a specific
assessment base only at the beginning of the twentieth century when the different
types of assessments were established to determine the past, the current and the
future state of control (incl. of the internal audit).
We believe that it is necessary to make a significant distinction between the
assessment bases in the control practice, the assessment bases in the internal audit
and the assessment bases in the accounting. In this way, we assume that it is much
easier to discover not only the differences, but also the benefits of the relevant
assessment bases. Also, on the basis of this distinction, the types of assessment bases
will be defined, both in the control (respectively the internal audit) and in the
accounting.
The main differences between the assessment bases in accounting and assess-
ment bases in control are presented and illustrated using Table 2.1.
The information presented in Table 2.1 shows that there are many differences
between the assessment bases in the control and the assessment bases in the internal
audit, although the internal audit in the public sector is one of the types of financial
control manifestations. We assume that the assessment bases in the public sector
internal audit have a significant application in the preparation and presentation of the
final information in the Consolidated Annual Internal Control Report in the public
sector, which includes information on the state of the financial management and
control and the internal audit in the public sector, as well as information on the
activities related to the coordination and harmonization of the internal control in the
public sector by a specialized unit in the Ministry of Finances. Also, the consolidated
report should provide information on the progress, main issues, trends and develop-
ments in the control and internal audit in the public sector. We believe that gener-
alized consolidated information and an assessment of the state of the internal control
and internal audit in public sector organizations cannot be made without affirming
common indications and criteria for determining individual assessments on the state
Table 2.1 Main differences between assessment bases in accounting and assessment bases in
control
Criteria Assessment bases in accounting Assessment bases in control
The persons who Accountants, analysts, auditors, Controllers—inspectors, auditors
apply assessment other outsiders (creditors, (external and internal), managers of
bases insurers, etc.) the internal audit unit, executives and
others
The objects for which Objects that are a component of The control itself is evaluated (as a
the relevant evaluation the subject of accounting (i.e., whole process); the subject of assess-
base can be applied besides the accounting entities, ment may be the internal audit; the
but also the economic objects assessment base can be used to derive
that are created by the company different types of assessments on the
itself, but do not meet the performance of a control task, etc.
requirements for an accounting
entity)
Normative regulation The evaluation bases in the There is no precise regulatory frame-
accounting are regulated by the work for the assessment bases in
relevant normative acts—Inter- control. This applies both to financial
national Accounting Standards, control and to internal audit. The
National Standards for Financial International Standards of Profes-
Reporting of Small and sional Practice on Internal Audit refers
Medium-Sized Enterprises, to the concept of “added value”, but
International Auditing Stan- here we are not referring the evalua-
dards, Accounting Law, etc. tion basis, but the term “evaluation”;
in other words, “value added”
Types of assessment Historical value Current value
bases Current value Expected Value
Realizable value
Fair value
Impact The assessment bases in The assessment bases in control have
accounting have an impact on an impact on the methodology and
the methodology and organiza- organization of control
tion of accounting
The information Accounting documents Control documents—control reports,
sources, on the basis (primary, secondary and regis- control protocols, control data, etc.
of which the relevant ters), accounting information
assessment base is and reports, etc.
applied
The types of assess- Historical value (cost, fair Value added
ments that are derived value) Current value
by applying the rele- Net-realizable value Risk assessment
vant evaluation bases Current value Assessment of evidence
Present value Assessment of the approved financial
management and control system
Evaluation of the control environment
Evaluating the achieved goals
Evaluation of preliminary control
Evaluation of current control
Evaluation of subsequent control
of the control and internal audit for the relevant public sector organizations. This
assessment should be also conformable to the impact of the various factors and
provide reliable information on the possibilities for developing the control and audit
practice in the organization itself. We assume that the assessment bases in internal
control and internal auditing in the public sector have one more advantage: they
allow the use of different assessment models (metric and non-metric models).
Now is the moment to present an essential feature regarding the assessment of the
internal audit, which also affects the assessment bases in the internal audit. Many
researchers are addressing the problem only in regard to making the internal audit
assessment, based on the satisfaction of stakeholders (Konstantinova 2012). We
believe that the internal audit assessment should not be limited to the status of the
final result of the performed internal audit, but it should also provide information on
the state of the overall internal audit process. Based on this concept, International
Standards for Professional Practice on Internal Auditing have been developed, with
two of the four main objectives of the Standards aimed, on the one hand, at providing
the framework for conducting and promoting a wide range of Internal Audit activ-
ities that add value for the organization and, on the other hand, at providing a basis
for assessing the work of the internal audit. Figure 2.1 presents the interaction
between the internal audit process, the final result of the internal audit and the
assessment bases.
From the presented configuration of the information in Fig. 2.1, we can assume
that internal audit assessment bases define, not only the types of assessments that
characterize the end result, but also represent a combination of criteria and indica-
tions for evaluating all stages of the control process, including the control risk that
occurs in the respective control process. Therefore, it can be assumed that the
relevant internal audit assessment bases also determine the types of evaluations,
measuring the control risk. Specific in the assessment bases in the control, incl. the
internal audit, is that they have a limited time span of application, covering the
Internal audit Assessment of the Internal

process assessment end result of the audit
internal audit assessment
The audit Evaluating the Assessment

process is being final result of the
of internal
evaluated performed
audit
internal audit
Assessment bases
Fig. 2.1 The interrelation of assessment bases, the internal audit process and the end result of the
internal audit
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takken, harpig uitgebogen, goud-groenden in
zonnejool en appeltjes gloeiden dáár in glanzenden
wasem. In wilderen uitgroei stonden de pereboomen,
bronzig-dof bevrucht en de pruimen, donker
voldragen, groen als groote olijven. Op naakten hoek
tegen luchtblauw in, stronkigde vlak vóór Kees, op
woest onkruid-plekje, één appelboompje, smal en
tenger-rank voorover gebogen, luisterend naar de
zoemende zomer-geruchten.
En rondom vervloeide de geur van doorstoofde

gouden vruchtenhofjes, zèlf behageld van rozeroode
wang-appeltjes, nog gesmoord in groeigloed.
Afgevallen peertjes en appeltjes verwurmden
bleekgroen en gelig, overal verwaaid en uitgestrooid
onder de boompjes in ’t heet-geschroeide gras en
onkruid, tusschen koolen en zoete fransjes. [258]
Piet, met triestig gebaar wees naar ’n pruimeboom.

—Kaik Kees, wà vol die stoan hee? aa’s t’ie moar nie
’t weggetje naimt van sàin doar op ’t hoekie! die
gladekker! bai de biete main ik! die hep tug puur sain
aige dood draigt hee! snó’f’rjenne! da hai je d’r puur
nooit sien! die hep ’r sóó veul had dá’ tie nie raip hep
kenne worde hee? t’jong ’n skoon sicht da’ waa’s.. da
hep je d’r vast nooit sien!
Er ruischte weer stilte in den tuin en boomblaren

windsuizelden golf-zacht.—
Kees plukte door, sjouwde de volle bakken naar den

dorsch, waar al ’t marktgoed, buiten zonnebroei
opgestapeld stond. Op elkaar tegen stal áán, op groep
en voorgang, dromden de kisten met versche sla,
dopperszakken, aardbei-vrucht, frambozen, roode en
gouden bessen; één feest van kleur, saamgebroeid
met zweet, ùit zonnelaai naar koelenschouw en
dorsch gedragen.—Door den tuin klonk zangerig
gejoel en jeugd-jubel van kinderstemmen; meisjes die
meeplukten en meesjouwden. Dirk was van ’t
peenbossen naar de snijboonen gesjòkt, hurkte
tusschen d’enge wanden van hoog goud-groen, die
poortten als ’n hal van lommerlicht op ’t pad, waar de
zon goud schroot over uitgescherfd had, rijzen en
latten in gloei verglinsterend.—
—Aa’s wai dá’ weertje nou d’r moar houê, riep ouë
Gerrit in ’t voorbij gaan tegen Dirk.
—Nou op haide smoor je van de hitte en strak-en-an

bibber je van de kou.… hee.. Ouë!.. set rais ’n kerel an
de andaifie hee! Mot nou skoffele! Sel’k d’r sellefers
wel de bolletjes opknappè!
Gewroet van laat-zomersche drukte woelde rond in
Wiereland en Duinkijk. Het haventje, op marktdagen,
daverde en mokerde vol van woel en klank. In alle
hoeken schreeuwden en sjacherden de koopers weer
met duizenden kilo’s roode bessen, zwarte, gouden en
paarse; frambozen en aardbei, in zoetrookige geuren,
verwasemend door de groenten. De Haven lag
volgestort van nieuwen kleurbrand en vruchten.—De
groentekarren, [259]in d’r frisschen uitbouw van sla en
wortelen, bakken en manden, ratelden áán, hortten
weg, als steeg er weer razernij van mid-zomerschen
uitvoer en pluk. Vóórklank van boonentijd weerschalde
er, boonentijd die in den helleroes van kermis had
moeten vallen. Maar van alle kant werd er geraasd op
de Haven, dat ’t leelijke weer van half Juli den boel
had bedorven, dat ’t gek-laat zou worden, nou met de
boonepluk.
Wiereland koortste weer in fellen zomerbrand en

zonnelaai. Zeegasten stormden áán, iederen dag
meer, en ’n woelige kinderbende, meisjes, prachtig
bekleurd met roode en blanke japonnetjes, cier- en
stroo-hoeden stoeiden rond. Moedertjes jong, met
bloei-bloemige mousselientjes, teêre krepjes en
neteldoek-blank, in dartele cier, kuierden met parasols
statig tusschen de schooierige plukkertjes van
Wiereland; stedeke-kinders, die stil afgunstig ’t
vakantie-jolende stadsvolkje van rijkaards begluurde.
’n Por van moeders en broers in hun ribben en gauw
hurkten ze weer neer, de verbrande tronietjes naar de
heete aarde gebukt, plukkend van knie op knie, in
beestigen zwoeg, àl voort.—
Langs hun akkers strooide de tingelingende bellezang
van tramkoetsiers vroolijke jubel-klanken rond,
vergalmend over de zwoegkoppen, als een trillend
zomersch vreugdgeluid door de zonnige lucht en ’t
landgroen.—Rijtuigen stoften áán en wèg in
zandorkaan; fietsen snorden voorbij, in spakenfonkel.
En heel de brandende ploeterstreek drukte en raasde
van zomergenot, omtooverde met hittekleur en licht,
de gasten en ’t joelend vakantiebezoek. Dwars door
den zwoeg van ’t land joeg de zeetram de menschen
en kinders, met kleurig speelgoed, spaden en
emmertjes, scheepjes en harken. Wierelands
notabelen zwierden mee in zomerpronk; nuffige
dametjes met blank spel van felle kleuren òpzengende
parasols, kleur-zonnen in ’t helle groen, in den
zonneregen van licht en vlam.—Zomerkostuumpjes
lichtten en blankten tusschen de stille lommerlaantjes,
overal drentelden dametjes en heertjes, met
kraakschoen-gestap, rijkelui’s-lekker op de zand-
zachte paadjes.—Zoo, met den dag, [260]stroomden
meer gasten aan, door de groote beukenlaan, die als
’n wondre goud-groene poort lommerig den weg naar
zee opende. En langs heel den weg van Duin- naar
Zeekijk, gloeide en zand-koekte het heete gruis,
brandde en zengde ’t zomerleven, omschroeiend in
stuifselwolken boerenkarren, rijtuigen en trams, dat de
landwerkers, achter de hagen, vlak aan de straat,
onder zuilen van stofwarrel verstikten. Loom
passeerden de tuinders ’t zomergewoel. In hùn
ploeter, voelden ze ’t dwaas, ’n gang naar zee, voor
hùn zelf. De zee, waar ze vaagjes, in teisterenden
winterstorm en schal, alleen ’t gerucht van hoorden
aandruischen achter veréénzaamde duinen. Ze
verroerden geen stap voor ’t pronkende, schreeuwige
stadsvolkje, dat brutaal zich nestelde in hùn streek; de
verhuur-kamertjes van verdiengrage luitjes bejoelden,
de wegen bestoften in stikzand. Ze wisten van geen
zeelucht de zwoegers; van geen zilte zouten
ademhaal, geen frisschen stoei van strandstorm. En
Zondag’s, als ze vrij hadden, rookten ze liever hun
pijp, wandelden ze met de meiden naar den
Lemperweg, of bleven hokvast broeien binnen de
mikken, in zaligen luier.—Dàt veel liever, dan op stap,
op den gloeizandweg naar zee, ’n uur gaans. En de
ouderen, vol van zorg en moeheid en weekzwoeg,
hokten in hun naar lucht-snakkende, behorde duffe
kamertjes, slurpten d’r koffie, koffie en weer koffie,
smakten d’r pijp, d’r pruim; besabbelden d’r sigaar en
loerden rustigjes naar ’t gewas. En ’s avonds de zuip,
stillekens de warme kroeg in, met ’t Zondaggegons
van alderlei spreeksel nog in d’ooren. Door de week,
ging van zelf voort hun zwoeg en zonnebrand, hun
sjouw en pluk, dat ze ’t bloed onder de nagels vuurde.
Niet meer keken ze òp, naar ’t vakantiegewoel op de
paadjes, langs hun akkers, bang voor ’n minuut
verlies, vóórt tot laat-avond, naar havenkant. En daar
nog zweet-doordropen van ’t gloeiende land, met ’n
afzakkertje, zogen ze in, ’t heete vocht, als zalige
lafenis voor dichtgebrande van stof verstikte kelen.—
[261]
[Inhoud]
IV.
Twee weken vóór de kermis was de lucht weer

gedraaid. De roode kolen stonden verkwijnd, met rot-
doorvreten bladeren. Angstige drukte en onrust joeg
er onder de tuinders.
—Daa’s t’met ’t lekkerstje weertje da je hebbe kèn,

zeurde Klaas Koome, voor ’n akker van Ouë Gerrit;—
ik konstesteer van daa’tje nou t’minste loope ken, en
d’r nie je aige f’rsmelt.. enne de boonebeweging goan
tog s’n gangetje.. want moànd blaift moànd … op dá’
terrain merkeere de boontjes de paàs …
—Hoor hemmis, hoor hemmis! hoonde Dirk bij de

andijvie gehurkt,—skoenmoaker hou je bai je leest
hee? bi jài besuikerd?—
Ouë Gerrit bromde wat mee, gejaagd en kramperig als

ie zich voelde in ’t onweer-zwoelige grauwe weer. Die
dreigluchten maakten ’m soms stikken, of ’r wurgangst
op z’n strot drukte, in vaaglijk onbestemde benauwing
’t bloed ’m naar den kop jagend.—Angst die ’m aan ’t
fantazeeren bracht, doorhollend hallucineeren, in al
erger benauwing om dingen die gebeuren kònden.
Angst die ’m zelf folterde, z’n brein martelde, hèm
allerlei dingen liet zien, die nièt bestonden, z’n oogen
in donkeren floèrs legden, waarin lichtende
sterrendans vonkte. En dan maar brommen en klagen
luid, luid, om iets ’r tègen te doen.
—Nou, da sel d’r ’n mooie worde, mit de boone!.…

hoho! d’r is gain son.. wá’ sit dá’ ding! aa’s tie moàr nie
wegblaift hee? ’t is te dol.. en.. en.. tug.. vier en vaif en
nie g’nog!.. daa’s één raige al raige! enn hoho!.. ’s
aofus hep je dâ dolle onwair, sonder daa’t hiet waa’s
hee?
Koome lummelde nog wat voor de haag, lolde met

Dirk over de kermis, waar heel Wiereland al vol van
was; slenterde eindelijk verder.
Drukker werd er geschoffeld tusschen de selderie.

Kees plantte andijvie uit en zette op regels.—Laat-
gezaaide sla werd weer in bakken uitgedragen naar
de markt. Tot schemer doken en verbukten de kerels
en kinders op de duisterende akkers. Wisselend [262]in
gang, trokken de werkers drie maal òp naar de groote
stad. Het groote kargerucht, de hos van ’t landvolk,—
één in hun epischen samengroei van man-paard en
kar-en-koopwààr, verklonk als onweer al over de
bekeide straatjes. De Haven daverde van herrie en
hartstocht-koop der venters.
Op ’t land trapten de kinders, nu vaders en bazen naar

stad waren, de verdorde erwtenranken òp, de goud-
gele slepende haarbossen. In alle tuinderijen nu,
schemerden tusschen jong-groeiend boomgroen en
boerenkool, de goud-verrotte leeggeplukte
erwtenranken, soms èven zonnig overgloeid, als
brandende braam, vlam-roerloos. In enkele dagen
fladderden de bossen op de rijzenpunten, harige
kopgedrochten op pieken, hóóg tegen donkere lucht.
—Aan voet van rijzen, waar ’t stroo opgehokt stond,
bloeiden al weer late sperzie- en snijboonen.
Ouë Gerrit wou niet drogen op rijzen, in dat vuile weer;
smakte de ranken op hoopen bij modder-greppeltje
achter ’t erf, toch zuinig ze bewarend voor
koestrooisel. Kees was druk in de weer, rankte nieuwe
aardbeibedden in, en zuiverde ze van vuil.—Elk half
uurtje, tusschen marktgang, werd gewied. Heele
akkers met leege rijzen bleven nog naakt de lucht
inpieken, om dat er geen tijd was ze op hok te
smakken. Toch waren ze blij, dat de aardbeipluk
gedaan leek, al kopten ze nog wat mandjes. Van de
vroeg-soorten begonnen de blaadjes al rood te
gloeien, bloedrood en meloen-goudheet bezoomd,
sterfzang van ’t loof in den zonnezomer. Andere
bedden kwijnden met roest op ’t blad, door plotsen
guren omdraai van weer, wind en regen, in ’t hart van
groei en bloei geslagen.—
Ouë Gerrit gromde van ’s morgens tot ’s avonds.—
Het was geen làvende zomerregen meer, die als ’n

koele dronk neersuisde op ’t land, en tegen den
avond, over de akkers zangerige regenruisch verzong
door de donkere boomen en ’t loof, en dán zuchtte als
ademhaal van orgelregisters; dan droomerig tikkelde
en zacht knetterde heel fijn en weemoedig,—maar ’t
bleef ’n nattige wind-wilde regenzwalp, ’n modderig
plassende, dorrend-vernielende grauwe nattigheid.—
Ouë Gerrit vloekte, vloekte, onder ’t inranken van de
beplaste aardbeibedden. Wàt ie aanraakte
[263]klefferde, was bemodderd. Z’n klompen zogen in ’t
natte zand, kledderden en smakten zuigend onder z’n
hielen. Rechts en links de bedden, rankte ie tegelijk de
jonge stekjes. Wrevelig groef ie de plantjes in, keilde
ie verrotte voor zich uit. Toch was ie dolblij dat ie
dezen zomer niet alles op één worp had gegooid met
de aardbeien, zooals die stomme dokter Troost dat
wilde. En lol had ie ’r om, dat ie die beroerde grimmige
Ant had gebonjourd.
Voor Kees nou nog alleen wat bij de boonen, en dan

die ook òpgemarcheerd. Die paar mandjes aardbei en
bessen kon d’r Guurt zelf nog wel halen, die toch ook
’t land had an Ant. Gister had z’n meid nog veertig
mandjes geplukt.… Toch ’n rakker die Guurt. Als ie
maar wist wat of ze vóór had, met d’r vrijers..
En die Piet! hep d’r nog acht sint moakt! Waa’s d’r
puur ’n meroakel! hoho! aa’s die noar stad gong.…
waa’s ’t alletait ’n kwart meer aa’s Dirk, die krek vaif
sint hoalt!
Ouë Gerrit wist zich niet goed meer te roeren. Dirk gaf
’m eerst na den grootsten worstel, de ontvangen
guldens uit den zak. De Ouë kromp van angst, als ie
’m dronken van den marktdag zag den dorsch
inschommelen, angst dat ie den heelen boel zou
verzopen hebben, of verspeeld. En als ie dan maar ’n
kik gaf, blafte Dirk hem nijdig tegen z’n hielen, dat ie
schrok, en afgebluft loenschte. Piet gaf alles dadelijk,
al gapte ie ’r later weer van weg voor de zuip, maar
Dirk hield de duiten in z’n ijzeren knuisten heet
gevangen.—Dan eindelijk, moest ie na z’n verbluffing
opspelen, schreeuwen, stompen en beuken in
bloedspuw van nijd, en traag ging de klepzak dan
eindelijk open, klefferden de morsige dubbeltjes,
kwartjes en centen naar buiten, naar hèm toe, onder
één grom en snauw. Ging hij natellen dan vloekte Dirk.
„Tel aa’s je je koarsies uitbloast”, hoonde die, en
sarrend liet ie ’m zien de notities, wel wetend, dat ouë
Gerrit toch niet lezen kon, ’n letter zoo groot als ’n
paardekop niet.—
Smartelijker, gejaagder voelde ie z’n onmacht, ouë

Gerrit, omdat ie zelf niet meer de stad inventen kon.
Soms, als ie wat beet had weer, kon ’m de heele boel
niet meer schelen; zag ie heel klaar z’n ondergang in,
hij op ’n hokkie, de kerels op ’t [264]land als knechten.
Dan weer bedacht ie, dat zoo iets toch maar niet in
een ging, hij z’n meeste geld toch bij de fabrieken,
vast liet liggen, tot hij November zelf betalen moest.
Soms, drensde ’m door z’n kop dat Dirk vroeger veel
beter voor ’m geweest was, toegevender en niet zoo
snauwend, maar dan zag ie later Dirk weer goeiiger
tegenover hem.—Als de vent maar geen geld zag,
want dàn wier ie dol.—
Vandaag had ie nog ’n bak bessen geplukt, ’n

dubbeltje per mandje. En nog ’n prachtig dotje
frambozen! Dat klein goed gaf toch nog heel wat.…
Hoho!.… dá’ beskouwde ie nog wel ’n vaiftien pop
veur.… hai most d’r vast meer van tele, al há’ je d’r
tuinders die d’r niks mee van doen wille hewwe.. Da
klain goed.. want aldegoar benne se tug doodarreme
poerders. Van murrege, van vaif tot ses op ’t ploatsie,
had ie ’t nog uitrekend.… veur de feule framboosies
moakte ie nog twoalef sint ’t mandje.. hoho! wa’ skol
’t? Nou hoalde ie di joàr an sain vruchies.… frank … ’t
hooi uut! Ommendebai honderdvaiftien pop veur twai
koebeeste.…
Maar angstiger iederen avond, nà z’n stil gemijmer,
keek ie òp naar de lucht, angst-verwurgd voor onweer
en regen. Tegen iedereen klaagde ie.… ’t werd ’m te
benauwd.—
—De boone groeie d’r wel in ’t gewas hoho! moar de

frucht set nie! mi die raige! Wa binne dá’ nou weer
suinige weertjes.. in ’t hart van ’t somer, je sit d’r puur
te rille.… en soàfus omwair!
—Jaò buurman, f’rlaije jair satte wai op haide

hardstikke in ’t drukst van de boonetait hèe?
—Hoho.… vier- en vaif en nie g’nog.… suinige

weertjes …
En iederen dag, dat ’t guur-winderige weer aanhield

werd Ouë Gerrit banger en grimmiger. Er zat angst in
z’n keel. De zware onweerswolken voelde ie pletten
op z’n borst. Dan weer wreef ie zich aan z’n strot als
zat ’r ’n wurgklauw die telkens z’n luchtpijp zachtjes
toekneep, en hem nog maar uit ’n spleetje ademen
liet! Angst voor z’n boonen groeide. Nu en dan zag ie
z’n wijf verdwaald rondzoeken in de tuinderij. Hoe ze’r
heengestapt was wist ze zelf niet meer, en waar ze
terug moest nog minder. [265]Ze drentelde maar wat en
sufte. Plots ’n woesten snauw, greep ie ’r bij den arm,
bracht ’r in huis.—
—Jou stommeling, je loopt d’r t’met hardstikke in main

seldrie mi je klaufe.… hoho! jai geep! dwarrel! moak
jai d’r gain kapsies hee?—
Woest had ie ’r thuis op ’n stoel geduwd, waar ze
versuft neerblokte, en grommend sprong ouë Gerrit ’t
achterend uit.
—Dâ sal d’r ’n mooie sain.… Net had ie sain seldrielap

f’rkocht, veur vier sint ’t kilo! Waa’s d’r in sint meer
aa’s verlaije joar!.… Hoho!… sel je dá’ lamme dooie
waif d’r mi d’r blinde klaufe instappe … Wá’ gong die
seldrie nou hain?.. noa febriek?… had die dàor nie
meer moake kenne?.. of noar Amsterdam? da lamme
waif!.… Moar s’n spersie en snaiboone … da gong d’r
noar Noord-Skarrefou.. en Aiselmonde.. of ie ’t nie
wist! Da stomme waif.. sel d’r f’rduufeld soo p’rdoes op
sain duute trappe!.… Moar de boone … mostte ’t tug
dâ joar goed moake … most de loodpot vulle.. aers
waa’s die d’r gloeiend bai.… gaf de seldrie en vruchies
tùg nies.. nies.…
In regen en plassende nattigheid werd op de akkers

gewied, gekerfd met spa, geplukt in bakken. Seldrie
verwasemend door regengeur, stond gesneden en de
aardappels werden voor eigen maal wat gerooid hier
en daar.
Op de bollenakkers, wijd-om de tuinderijen en

gaarden gecirkeld, rookten blauwige wolkzwierselen.
In de greppels, volgeschoffeld met rot loof, hadden de
werkers ’n brandje gestoken, dat niet vlamde, maar
smeulde, en zwaar hei-brandig dampte over de
velden. Soms, als achter regengrauwe lucht en
wolkzilverend grijs, nattig en bleek, even de zon kwam
koekeloeren, met bewaterde gelige tronie, strooide ’t
licht wat nattig goud, schijnselig en blas, door de
blauw-dampende in rook stikkende akkers. De rooiers
dáár, in den ijl-blauwen smeulnevel, die glansde in
bleek zongoud, gebaarden in rokigen gloed, in mist-
blauw en zacht zonnevuur aangegloeid, stralend en
omsluierend tegelijk. Zoo, ’n uur lang, de bollenakkers
trilden in ’t waas-blauwe, zacht begloeide rooklicht, als
welfde zich een dampige [266]reuzengrot boven ’t land,
waar kleurige nevel doorheen woei, in stoei en spel,
van grotgeesten, in-en-uit. En rond ’t rookende loof
verschuifelden de glansen van dag-goud en
grasgroen, onder de werkende luchten, vol
regengrauw en paars-duister onweergedreig.
Na ’n uur dook zon weer wèg, vertraande z’n bleek-

gele waterige tronie achter droef-grauwe
wolkburchten, stortte regen weer neer bij hoozen. En
over de avond-akkers bleef ’t donker ruischen, soms
kletteren door bladloover, heel vèr en snaterend-
monotoon.
Ouë Gerrit beefde, snikte van angst als in wolkdonker,

’n vuurflits ’t fosforesceerende zwerk vlammig
doorzeisde, zònder dat donderslag nadreunde.—
’s Morgens, zóó uit angst-doorschokten korten slaap

wakker gejaagd, keek ie ’t eerst naar z’n boonen. Dit
jaar had ie moffenboonen bijgeplant, waarvan ie ook
nog heel wat mocht verwachten. Maar ook dàt gewas
stond hoe langer hoe slechter. Met angst in z’n oogen
keek ie schuw naar den bloesem van de hooge stok-
boonen, of ’r niet te véél verdorden en afvielen. De
paadjes dáár, schemerden wit van bloesem. En in z’n
angst zag ie ’t al erger sneeuwen, vol afgewaaide
dorrende bloesems. ’n Paar dagen had ie achtereen in
huis, wat bollen gesorteerd. Maar nou, met de rooi van
wat narcissen moest ie eruit, sorteeren op den
klefferigen modderig verzogen grond, omdat zulk
goedje altijd buiten liggen bleef. En de kerels, achter ’t
erf, en op de Beek, tusschen de aardappels en
koolen, stonden verzopen en verflodderd van regen
en nattigheid, te wroeten in de vunzige aarde. Soms
zóó doorzogen tot op ’t hemd, dat ze zich iederen
avond d’r regen-stinkende kleeren uit te wringen en te
verdrogen hadden boven vuur. En voort over de
zomerlanden joegen de grauwe wolkensteden, laag,
bang-dreigend, vol duister-paarse ontzetting.
Soms kon Ouë Gerrit de heele boel geen drommel

meer schelen, al bralde en rotsblokkig-roffelde en
stortte ’t onweer in, boven z’n kop, al flitste ’t vuur zig-
zag vizioen-snel door den hemel, al had ie z’n centen
voor pacht en hypotheek nog voor [267]’n kwart deel
niet bij elkaar, al rotten z’n boonenbloesems ’m zóó,
voor de oogen weg. Die uurtjes leefden er zalig voor
’m, als ie pas wat gegapt had, en met heerlijk-woest
voluptueus steelgenot, met nog jeuk-brandende
knuisten van grijp-verlangen, naar z’n kelderhoek
holde. Vloeken kòn ie, als ie daar niet dikwijls genoeg
vrij mocht afzakken. Guurt in haar dralende
onnoozelheid, had in den voorhoek allerlei rommel
neergesmakt; mandjes, roestpannen, zaklorren,
houtblokken, takkebossen, waar ze nou telkens
tusschen snuffelde. Snauwig keek ze ’m aan, als ie
trapgat afstrompelde. Dan bitste ze ’m nijdig toe wat ie
in den kelder van doen had. ’t Was verduiveld, of ze
voèlde dat ’t dan hevig heet in ’m liep; dat zorgen en
angst in z’n strot dichtschroefden, dat ie àfwilde van
z’n benauwing, hem z’n roeszaligheid van-bij-z’n-
spullen-zitten, dáár kon verzwijmelen en zich
verdooven. Gauw moest ie dan ’n uitpraatje klaar
hebben, en zoo liep ie wel uren rond te scharrelen in ’t
vervuilde kelderhok, allerhande pestige vervelende
dingetjes doend, die hij niet wòu doen, Guurt
vervloekend, dat zij, in d’r smerigheid en
verwaarloozing van huishoudingen, noù, nou hìj heet
liep, zich daar vastzoog tusschen de lorren,
rondsnuffelde met Job’s geduld, en hèm belette z’n
rommel te grijpen, te omtasten, met z’n brandende
begeer-oogen te omgretigen.—Als ze eindelijk
opstapte, holde ie naar z’n hok, in woesten grabbel
met angst-argwaan, heet-gejaagd loerend op ’t
keldertrapgat, in duizelende verrukking en hart-
mokering, dat ze’m toch nooit zouên snappen. Hoorde
ie gedruisch boven ’t luik, voetgeschuifel en kreukig
rokgeschuur, dan beefde ie, bééfde ie, bleef ie toch, in
koorts-spannende angst-verrukking oogen-gretigend
waanzinnen bij z’n spullen, wagend, alles wagend tot
de laatste gevaar-sekonde.—
Aan tafel ’s middags keek ie angstiger Guurt áán, of

ze wat zeggen zou, wat gemerkt had, maar er kwam
geen woord uit z’n meid, daarover.
—Ouë nog ’n spekkie? was ’t eenige wat ze zei, klonk

’m gemoedelijk, na z’n overspannen angst voor
gesnapt-zijn, fantazie-angst die ’m folterde en doorreet
van schok-gevoel, elk [268]oogenblik: noù-zal-je ’t
hewwe.—En vriendelijk-lekker antwoordde ie:
—Heul groag maid, heul groag!
Daarna zei ie in zich zelf, de vraag van Guurtje wel

tien maal over, dat ’t van binnen in ’m druischte en
klonk:.. Ouë nog ’n spekkie?.. Ouë nog ’n spekkie?..
Maar telkens veranderde ie toon-accent, zich zelf dan
afvragend of ze ’t wel zoo ècht gemoedelijk bedoeld
had, als hij ’t eerst meende.—Voor zijn wijf had ie
heelemaal geen angst meer. Ging ie ’s nachts soms
nog naar z’n kelderhok, voorzichtig in de paar uurtjes
duister maar, dan bleef ze’m soms aanstaren, keek hij
haar terug áán zonder dat ze ’n stom woord kon
uitbrengen. Meestal kon ’r spraak zich niet eens meer
op den naam van ’r man smakken. Dan voelde hij zich
overmoedig, demonisch-sarrend, lolde ie ’r even
zachtjes in de ooren.
—Gerrit goan d’r bai s’n bulle waif, sain bulle waif!
hoho!
—Bulle.. bulle? klankloos haperde en teemde ze

idioterig terug, zonder besef de woorden van ’r lippen
versullend. Dan grinnikte ie zoetjes-gesmoord, bang
voor de anderen die wèl beseften. Kwam ie terug uit
den kelder, dan lag ze weer te lip-puffen of staarde ze
wakker naar ’m òp, zonder begrip, met staar van ’n
stille idiote in d’r doffe oogen.
Maar nou, in die broei-grauwe luchten, met al dat

onweer, dat ’m deed stikken van benauwdheid was z’n
overmoed tegenover haar ook dikwijls wèggezakt.
Z’n boonen! z’n boonen! als die maar bleven!

Van de stamsperzies hadden de jongens al wat
gehaald. Kees was bedankt, mocht weer eens
aanslenteren in ’t drukst van den pluk. Ouë Gerrit
raasde, schold, giftiger onstuimiger op ’t weer. Hij
berukte z’n baard, z’n haren, zich-zelf omfolterend met
angstvragen, hoe dat afloopen moest. Nou had ie
gedacht er zoo onverschillig mogelijk onder te blijven.
De bloesem en afval sneeuwde áán met z’n angst
mee, en telkens keek ie bangelijker hoe de ranken
zich hielden.
—Hoho … vier-en-vaif en nie genog, kaik d’r rais

waa’n woar d’r lait! doar ken je ’n huurtje van
beskouwe.. snof’rjenne, [269]teemde ie naar Dirk die ’m
met ’n snauw afgromde, en zonder ommezien op z’n
uitgeplante andijvie aanstramde, kopgebukt en spier-
gespannen, als ’n paard dat vrachtkar aansjort in
eersten opzet.—
—Is da nie vast ’n skande, soo veul nat weer, in ’t

harretje van Augustus t’met. Z’n kinderkop wrangde
elk uur knorriger, en z’n bisschopsbaard trok ie met
woeste handvegen, heen en weer. Wat had ie d’r nou
an dat stelletje moffeboonen, en die dubbele
stamsperzies.… aldegoar grof goed.. aa’s de
stokboone nie gonge! kaik! nou had Piet d’r f’murge ’n
tàchtig boontjes fònde.. ’t Waa’s god-gekloagd!
Skande.. skande! En hep d’r Dirk nie veuls te loat
d’andaifie uitplant? en soo waid van malkoar.. Dá’ had
d’r end Juli op regels motte stoan. Nou most tie d’r
nog òpbinde.… aa’s ’t goed gong! Somers-andaifie
òpbinde! wie hep d’r ooit soo sout gaite? Die staifkop!
hoho! D’r had al ’n gaile krop insitte kenne.. aa’s tie se
op malkoar plant had.…
Morrend en vloekbrommend liep ie overal door den

tuin, loerender en banger, iederen dag. Ja, wel was ie
stom geweest om die spruitkool tusschen zijn boonen
te zetten.
—Sel d’r is ’n nat klompie gaife!
Langzaam zetten de boonen áán. ’t Weer bleef guur,

grauw-zilverig, al stroomde de regen niet meer. De
spruitkoolen, omzaaid van kleine bolletjes, dropen van
water, in glans-plassig nat. Gloei-droppels trilden op
de vette roode kolen, op de bieten, sla en ruche-fijne
gekartelde boerenkool. ’t Groen rondom blonk en glom
nattig onder ’t grijze luchtzware grauw. Onrustiger,
banger sjokkerde ouë Gerrit door z’n tuinen, dan op
de Beek, dan achter z’n huis, dan in ’t duin, wel
voelend met scheutjes blijdschap dat er wat hitte
aanbroeien ging onder ’t onweer-zwoele grauw.
De landwerkers zongen opgewondener onder hun

arbeid. Nog drie dagen en de kermis zou er zijn, de
groote uitbarstende pret voor hun zomerzwoeg, het
kleurigbonte wonder van tenten, kramen en spullen.—
En overal rondom, de kristallen fonkel van kronen en
de helle gloeilichtflakker van lampen, verduizelend
[270]voor hun begeer-oogen. Nou kwam de kermisgloei
die ze bekroop als ’n achtdaagsche koorts, ’n krisis
van hevig leven bracht, waarin ze uitbarsten en
verzwijmelen zouden, zich rollen, met hun zware
boerenpassie, in de modder van diergenot. Daarin
zouden ze zich wreken òp bijeengespaarde woede,
haat en wrok. Nou mochten ze vechten, mokeren,
zuipen, geilen.
En overal koortste ’t lied uit, zongen ze op de akkers,

in de straatjes, zalige onbestemde dwarrel van
ronkende geluiden; krijsch naar genotsroes die
opvuren kwam. Hun wreede kelen raasden, en
verschalden kermiszang van ’t vorige jaar. En
klankengalm bevend en rauw van hartstocht,
verschorde over ’t grauwend-zomersche land.
Ouë Gerrit vloekte tegen de kermis die z’n boel nog

meer ging verpesten; de kerels lambeuken zou van
vermoeiïng, slaperigheid en hangerigen kregel.—
Dàt ging nou opstormen, dwars door ’t zware

boonenwerk. Maar toch wilde ie smoren z’n razernij,
want hóórden ze’m grommen, dan zouden ze’m vast
heelemaal laten stikken met den grooten haal, in de
blakerende kermisjool.— [271]

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Quality of Internal Auditing in the Public

Sector: Perspectives from the

Public Sector Accounting, Auditing and Control in South

Practice-Relevant Accrual Accounting for the Public

CSR and Sustainability in the Public Sector David

Public Administration Understanding Management Politics

Public and Social Services in Europe: From Public and

The History of Sociology in Britain: New Research and

Organizational Assessment and Improvement in the Public

What Makes Effective Whistleblowing: Global Comparative

Quality of Internal Auditing

ISSN 1431-1941 ISSN 2197-716X (electronic)

© Springer Nature Switzerland AG 2020

evaluation of hypotheses—parametric and nonparametric indicators, dependency

control and management processes” (Institute of Internal Auditors 2014). Internal

Part I Theoretical Aspects of Assessment and Evaluating as an Internal

Part II Practical Aspects of the Methodology for Evaluating the Internal

Part III Empirical Research and Analysis of Current Trends in Internal

The problem of specifying and making a precise and categorical assessment of an

© Springer Nature Switzerland AG 2020 3

Etymological aspect Economic aspect Financial control

Fig. 1.1 Exploration aspects of the term “assessment”

capabilities of a company, along with the operational and strategic management

Table 1.1 Differences between accounting evaluations and control evaluations

should be determined in accordance with a program, providing the quality of the

Table 1.2 (continued)

© Springer Nature Switzerland AG 2020 13

management processes (Anderson 2012). Conﬁdence is a qualitative indicator of the

4. Creativity to adapt innovation to the organization in ways that lead to surprising

ongoing assessment of the ﬁnancial management and control system, already

Internal audit Assessment of the Internal

The audit Evaluating the Assessment

Kees zweeg. Z’n wijf kon ’m geen zier schelen. Woest

—Nou, da’ sel main ’n godsliefeheer skele! of je àchter

—Joa … aa’s je soafes stopt, soek je vast noà wá’ je

—Nou, je bint t’r nou op kommende waige hee?.…

Stil ’n poos bleven de kerels doorkruipen, ritselend in

En rondom vervloeide de geur van doorstoofde

Piet, met triestig gebaar wees naar ’n pruimeboom.

Er ruischte weer stilte in den tuin en boomblaren

Kees plukte door, sjouwde de volle bakken naar den

—Nou op haide smoor je van de hitte en strak-en-an

Wiereland koortste weer in fellen zomerbrand en

Twee weken vóór de kermis was de lucht weer

—Daa’s t’met ’t lekkerstje weertje da je hebbe kèn,

—Hoor hemmis, hoor hemmis! hoonde Dirk bij de

Ouë Gerrit bromde wat mee, gejaagd en kramperig als

—Nou, da sel d’r ’n mooie worde, mit de boone!.…

Koome lummelde nog wat voor de haag, lolde met

Drukker werd er geschoffeld tusschen de selderie.

Op ’t land trapten de kinders, nu vaders en bazen naar

Ouë Gerrit gromde van ’s morgens tot ’s avonds.—

Het was geen làvende zomerregen meer, die als ’n

Voor Kees nou nog alleen wat bij de boonen, en dan

Smartelijker, gejaagder voelde ie z’n onmacht, ouë

Vandaag had ie nog ’n bak bessen geplukt, ’n

—De boone groeie d’r wel in ’t gewas hoho! moar de

—Jaò buurman, f’rlaije jair satte wai op haide