Measuring the internal audit effectiveness in Albanian public sector.

      Аннотация: This book assesses the internal audit effectiveness within Albania, public sector in alignment with the Albert et al. (1988) theory that internal audit is not a computable reality, but it depends from the subjective opinions of the auditees and the management of the organisations.Therefore, it assesses the relation between the measurements of the internal audit effectiveness and its determinants. A comprehensive internal audit effectiveness scale within Albania, public sector is designed in this research, and it is tested empirically through correlation and regression analysis. In addition, this book explores the actual state of internal audit profession in Albania, shifting it to some extent toward a new consultant role; assesses the regulations, guideline legislation governing the internal audit function in Albanian public organisations; and evaluates the continuos professional development programme of internal auditors enabling them to deliver the service. This book recommends further actions to put the internal audit profession forward in the light of european integration considering the best international internal audit approach.

Ключевые слова: audit committees, Key Performance Indicators, Risk Management, internal audit effectiveness, internal audit determinants, external assurance functions, annual audit plan