Members of BNAO
Daniela Vatkova-Milusheva
She has dedicated her entire professional career to the field of financial control.
She holds a Master's degree in Finance and Credit from the University of National and World Economy (UNWE).
She began her career at the State Financial Control – Vidin.
From 1988 to 1990, she was a doctoral student at the Financial Control Department, UNWE.
Since 1990, she has been a Lecturer in the Financial Control Department at UNWE, teaching the following disciplines: Auditing, Audit in the Public Sector, Tax Control, Professional Ethics, Financial Control and Auditing Standards.
She has held a PhD since 2005 and was promoted to Associate Professor in 2008.
She has held the following elected positions at UNWE:
- Scientific Secretary of the Financial Control Department (1999-2017)
- Deputy Head of Financial Control Department (2017-2020)
- Vice-Chairperson of the General Assembly of the Faculty of Finance and Accounting
- Head of the Financial Control Department (2020-2024).
She is the author of over 40 publications in the field of control and audit, including the textbook Audit in the Public Sector.
Since 1993, she has been a Certified Public Accountant and has practiced as a Registered Auditor - initially as a sole practitioner, and since 2005 through the auditing firm "MR Inter Consulting" Ltd.
She has held various elected positions within the professional organisation of Certified Public Accountants:
- Member of the Board of the Association of Certified Public Accountants (1994-1996);
- Member of the Board of the Institute of Certified Public Accountants (2002-2004);
- Member of the Committee of Control on the Quality of Audit Services of the Institute of Certified Public Accountants (2009-2011).
She has also served in the following expert and advisory capacities:
- Member of the Quality Assurance Committee of the Bulgarian National Audit Office
- Member of the Expert Group of the Consultative Council at the Bulgarian National Audit Office
- Member of the Editorial Board of the journal published by the Institute of Certified Public Accountants – IDES
- Chairperson of the Examination Board on Independent Financial Audit for the qualification of Certified Public Accountant
On 16 May 2025, she was elected by the 51st National Assembly as a member of the Bulgarian National Audit Office.
Mariya Ilieva
Maria Ilieva has over 25 years of professional experience in the fields of auditing, financial management, and control.
She holds two Master’s degrees: one in Economics, with a specialisation in Control and Analysis of Business Activities, from the D.A. Tsenov Academy of Economics in Svishtov, and another in Public Administration from the University of Liège, Belgium. She has also completed an additional specialisation in Law, earning the qualification of Procurator at the Free Faculty of D.A. Tsenov Academy of Economics in Svishtov. Additionally, she undertook advanced training in Control, Evaluation, and Audit of Public Expenditures at the French National School of Administration (ENA).
She has held, in succession, the positions of Internal Auditor at the Agency for State Internal Financial Control (1997–2003), Auditor at the National Audit Office (2003–2006), and has led the internal audit functions at the Financial Supervision Commission (2006–2007) and the Ministry of Energy (2015–2017).
She also has extensive experience as an administrative leader in public sector organisations, having served as Secretary General of the Financial Supervision Commission (2007–2009), Secretary General of the Commission for Public Oversight of Statutory Auditors (2009–2011), and Director General of the Directorate for Human Resources, Public Procurement, Investments, and Administrative-Economic Activities at the National Social Security Institute (2011–2012), among other roles.
Maria Ilieva served as a Member of Parliament in the 44th National Assembly (2017–2021), acting as Chair of the Standing Subcommittee for Oversight of Public Funds under the Budget and Finance Committee, and as a member of both the Budget and Finance Committee and the Legal Affairs Committee.
Since 2021, she has been working as an Auditor in a commercial company, performing audit engagements, conducting training in internal audit and financial management and control, and carrying out external quality assessments of internal audit activities.
She is a Certified Internal Auditor in the Public Sector (CIA-PS) accredited by the Ministry of Finance of the Republic of Bulgaria, and also holds the CGAP (Certified Government Auditing Professional) certification issued by the International Institute of Internal Auditors (IIA).
She is a member of the Institute of Internal Auditors in Bulgaria (IIAB).
On 23 July 2025, she was elected as a Member of the National Audit Office by the 51st National Assembly.