The role of the Internal Auditor in public Institutions: Case study KRU "HIDRODRINI" SH. A, Peja
Session
Management, Business and Economics
Description
This study is an empirical analysis of the role of internal audit in an effective management control in public enterprises. It examines whether the effectiveness of the internal auditor plays a role in ensuring effective management in the public sector and whether the effectiveness of the internal auditor affects the increase in performance in the enterprise KRU "HIDRODIRNI" SH. Ah, Peja. Internal audit in public enterprises plays an essential role in increasing the effi- ciency of governance, developing an administration with integrity and improving transparency. The general objective of this paper aims to show that the audit increases the qual-ity of information of the audited financial statements helping to increase the effi-ciency of the company. The results from the secondary data for the period 2017-2021 in the enterprise KRU "HIDRODIRNI" SH. A. Peja, show that Internal Au-ditors with their opinions and recommendations can positively influence the im-provement of the performance of public enterprises.
Keywords:
Internal Audit, Public Enterprises, Performance, KRU "HIDRODRINI".
Proceedings Editor
Edmond Hajrizi
ISBN
978-9951-550-50-5
Location
UBT Kampus, Lipjan
Start Date
29-10-2022 12:00 AM
End Date
30-10-2022 12:00 AM
DOI
10.33107/ubt-ic.2022.412
Recommended Citation
Ahmetaj, Ardiana S. and Mjaku, Gresa, "The role of the Internal Auditor in public Institutions: Case study KRU "HIDRODRINI" SH. A, Peja" (2022). UBT International Conference. 423.
https://knowledgecenter.ubt-uni.net/conference/2022/all-events/423
The role of the Internal Auditor in public Institutions: Case study KRU "HIDRODRINI" SH. A, Peja
UBT Kampus, Lipjan
This study is an empirical analysis of the role of internal audit in an effective management control in public enterprises. It examines whether the effectiveness of the internal auditor plays a role in ensuring effective management in the public sector and whether the effectiveness of the internal auditor affects the increase in performance in the enterprise KRU "HIDRODIRNI" SH. Ah, Peja. Internal audit in public enterprises plays an essential role in increasing the effi- ciency of governance, developing an administration with integrity and improving transparency. The general objective of this paper aims to show that the audit increases the qual-ity of information of the audited financial statements helping to increase the effi-ciency of the company. The results from the secondary data for the period 2017-2021 in the enterprise KRU "HIDRODIRNI" SH. A. Peja, show that Internal Au-ditors with their opinions and recommendations can positively influence the im-provement of the performance of public enterprises.