Session

Management, Business and Economics

Description

The report addresses the problems and challenges of internal audit, particularly in public sector organizations. Attention is drawn to the ten-year experience of its implementation, its weaknesses and suggestions for overcoming it, as well as the reporting problems, stages and levels to preserve the independence of the internal audit. Considerations have already been made in this direction, as well as expected ones, incl. and developing a strategy for the development and improvement of internal auditing in the future, along with the so-called three lines of protection and the expected benefits of this.

Keywords:

Internal audit, Public sector, Independence, Financial management, Control

Session Chair

Besnik Skenderi

Session Co-Chair

Sema Kazazi

Proceedings Editor

Edmond Hajrizi

ISBN

978-9951-437-59-2

First Page

10

Last Page

15

Location

Durres, Albania

Start Date

28-10-2017 11:00 AM

End Date

28-10-2017 12:30 PM

DOI

10.33107/ubt-ic.2017.234

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Included in

Business Commons

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Oct 28th, 11:00 AM Oct 28th, 12:30 PM

Challenges to Internal Audit in Public Sector Organizations

Durres, Albania

The report addresses the problems and challenges of internal audit, particularly in public sector organizations. Attention is drawn to the ten-year experience of its implementation, its weaknesses and suggestions for overcoming it, as well as the reporting problems, stages and levels to preserve the independence of the internal audit. Considerations have already been made in this direction, as well as expected ones, incl. and developing a strategy for the development and improvement of internal auditing in the future, along with the so-called three lines of protection and the expected benefits of this.