CONTROL ENVIRONMENT IN KOSOVO PUBLIC INSTITUTIONS
The study on how is Internal Control System developed in public institutions is of a special importance for modalities, forms and the manner of the application of relevant strategies for the functioning of internal control environment in public institutions. In this paper, there is treated the exis...
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| Format: | Article |
| Language: | English |
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Romanian Foundation for Business Intelligence
2015-06-01
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| Series: | SEA: Practical Application of Science |
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| Online Access: |
http://seaopenresearch.eu/Journals/articles/SPAS_8_5.pdf
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| _version_ | 1818062021169512448 |
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| author | Shaqir M. REXHEPI |
| author_facet | Shaqir M. REXHEPI |
| author_sort | Shaqir M. REXHEPI |
| collection | DOAJ |
| description | The study on how is Internal Control System developed in public institutions is of a special importance for modalities, forms and the manner of the application of relevant strategies for the functioning of internal control environment in public institutions. In this paper, there is treated the existing situation of internal control system environment of public finances and its implementation in public sector. For internal control system environment in public finances to function effectively, there should exist a coherent control environment which includes responsibilities for financial management from managers of Publicly Owned Enterprises and with complete functioning of internal audit, which exists in the function of development to add value. In Kosovo public institutions, this framework is offered by legislation and by institutional mechanism for the implementation of legislation according to these parameters. |
| first_indexed | 2024-12-10T13:57:35Z |
| format | Article |
| id | doaj.art-d78300d6ac6c4900917287c62bf069df |
| institution | Directory Open Access Journal |
| issn | 2360-2554 |
| language | English |
| last_indexed | 2024-12-10T13:57:35Z |
| publishDate | 2015-06-01 |
| publisher | Romanian Foundation for Business Intelligence |
| record_format | Article |
| series | SEA: Practical Application of Science |
| spelling | doaj.art-d78300d6ac6c4900917287c62bf069df2022-12-22T01:45:54ZengRomanian Foundation for Business IntelligenceSEA: Practical Application of Science2360-25542015-06-01III8 (2/2015)3944seapas:y:2015:i:8:p:39-44CONTROL ENVIRONMENT IN KOSOVO PUBLIC INSTITUTIONSShaqir M. REXHEPI0 Agricultural University of Tirana, Faculty of Economy and Agribusiness, Tirana, Albania The study on how is Internal Control System developed in public institutions is of a special importance for modalities, forms and the manner of the application of relevant strategies for the functioning of internal control environment in public institutions. In this paper, there is treated the existing situation of internal control system environment of public finances and its implementation in public sector. For internal control system environment in public finances to function effectively, there should exist a coherent control environment which includes responsibilities for financial management from managers of Publicly Owned Enterprises and with complete functioning of internal audit, which exists in the function of development to add value. In Kosovo public institutions, this framework is offered by legislation and by institutional mechanism for the implementation of legislation according to these parameters. http://seaopenresearch.eu/Journals/articles/SPAS_8_5.pdf Control Environment in Public InstitutionsInternal AuditFinancial Control |
| spellingShingle | Shaqir M. REXHEPI CONTROL ENVIRONMENT IN KOSOVO PUBLIC INSTITUTIONS SEA: Practical Application of Science Control Environment in Public Institutions Internal Audit Financial Control |
| title | CONTROL ENVIRONMENT IN KOSOVO PUBLIC INSTITUTIONS |
| title_full | CONTROL ENVIRONMENT IN KOSOVO PUBLIC INSTITUTIONS |
| title_fullStr | CONTROL ENVIRONMENT IN KOSOVO PUBLIC INSTITUTIONS |
| title_full_unstemmed | CONTROL ENVIRONMENT IN KOSOVO PUBLIC INSTITUTIONS |
| title_short | CONTROL ENVIRONMENT IN KOSOVO PUBLIC INSTITUTIONS |
| title_sort | control environment in kosovo public institutions |
| topic | Control Environment in Public Institutions Internal Audit Financial Control |
| url |
http://seaopenresearch.eu/Journals/articles/SPAS_8_5.pdf
|
| work_keys_str_mv | AT shaqirmrexhepi controlenvironmentinkosovopublicinstitutions |