publication . Article . 2017

Factors contributing to the effectiveness of internal audit : case study of internal audit in the public sector in Kosovo

Rudhani, Leonora Haliti; Vokshi, Nexhmie Berisha; Hashani, Shqipdona;
Open Access English
  • Published: 01 Jan 2017
  • Publisher: Ahmet Gökgöz
  • Country: Malta
Abstract
Since audit has a great importance in preventing, consulting and finding cases of funds misuse, it was thought of analyzing the factors that contribute to increasing the efficiency of internal audit in the public sector which would help to set proper and more transparent governance of public financial resources. This study investigated the relationship between effectiveness and contributing factors. The data for the study were collected through an online questionnaire and direct hand-outs of such. The results of the empirical analysis proved that effectiveness has a positive relationship with internal audit quality, the competence of the internal audit team, the...
Subjects
Medical Subject Headings: educationhealth care economics and organizationshealth services administrationhealth care facilities, manpower, and services
free text keywords: Auditing, Internal -- Quality control, Auditing -- Kosovo, Finance, Public -- Kosovo
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Article . 2017
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