Affiliation:
1. “Haxhi Zeka” University, Republic of Kosovo
2. South East European University, North Macedonia
Abstract
This scientific paper aims to analyse the role and contribution of the Auditor General in the exercise of control in the public administration in Kosovo. The Auditor General, as an independent and impartial institution, plays a decisive role in ensuring transparency, accountability, and efficiency in the management of public resources (Assembly of the Republic of Kosovo, 2016, Article 4). In addition, the impact of the Auditor General’s reports and recommendations on improving governance, increasing public trust, and promoting effective decision-making within the public sector has also been discussed. The research methodology includes a combination of quantitative and analytical approaches to concrete actions by the Auditor General and the National Audit Office (NAO) in Kosovo. The paper identifies the main challenges and problems that affect the efficiency and effectiveness of public auditing, such as the lack of human and financial resources, political interference, non-implementation of audit recommendations, and the like. The paper concludes that the Auditor General plays an essential role in the exercise of control intending to improve the condition of the institutions and their employees as well as ensure transparency and accountability of the public administration in Kosovo, but it needs support and respect from the stakeholders to achieve its objectives.
Subject
Applied Mathematics,General Mathematics
Reference35 articles.
1. Al Husban, R. R. I., Al-Matarneh, G. F., Ghaidan, E., & Alhusban, A. A. A. (2022). The effect of the quality of external auditing on the relationship between the rules of professional conduct and the quality of financial reporting. Corporate & Business Strategy Review, 3(1), 153-160. https://doi.org/10.22495/cbsrv3i1art14
2. Al Lawati, H., & Kuruppu, N. T. (2023). Audit committee characteristics and Sustainable Development Goals: Evidence from the Gulf Cooperation Council [Special issue]. Corporate Ownership & Control, 20(3), 305-316. https://doi.org/10.22495/cocv20i3siart6
3. Angjeli, G. (2014, May 16). Auditimi - mjet për një qeverisje më të mirë. ShtetiWeb. https://shtetiweb.org/2014/05/17/auditimi-mjet-per-nje-qeverisje-te-mire/?print=pdf
4. Assembly of the Republic of Kosovo. (2016). Ligji Nr. 05/L-055 për Auditorin e Përgjithshëm dhe Zyrën Kombëtare të Auditimit të Republikës së Kosovës [Law No. 05/L-055 for the Auditor General and the National Audit Office of Republic of Kosovo]. Official Gazette of the Republic of Kosovo, 17. https://gzk.rks-gov.net/ActDocumentDetail.aspx?ActID=12517
5. Balkan Policy Group. (2020, September 22). Reforma e administratës Publike në Kosovë: Një përpjekje e vazhdueshme [Public administration reform in Kosovo: An ongoing Attempt]. https://balkansgroup.org/reforma-e-administrates-publike-nje-perpjekje-e-vazhdueshme/