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DC Field | Value | Language |
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dc.contributor.author | Rudhani, Leonora Haliti | - |
dc.contributor.author | Vokshi, Nexhmie Berisha | - |
dc.contributor.author | Hashani, Shqipdona | - |
dc.date.accessioned | 2018-02-27T07:30:43Z | - |
dc.date.available | 2018-02-27T07:30:43Z | - |
dc.date.issued | 2017 | - |
dc.identifier.citation | Rudhani, L. H., Vokshi, N. B., & Hashani, S. (2017). Factors contributing to the effectiveness of internal audit : case study of internal audit in the public sector in Kosovo. Journal of Accounting, Finance and Auditing Studies, 3(4), 91-108. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/27336 | - |
dc.description.abstract | Since audit has a great importance in preventing, consulting and finding cases of funds misuse, it was thought of analyzing the factors that contribute to increasing the efficiency of internal audit in the public sector which would help to set proper and more transparent governance of public financial resources. This study investigated the relationship between effectiveness and contributing factors. The data for the study were collected through an online questionnaire and direct hand-outs of such. The results of the empirical analysis proved that effectiveness has a positive relationship with internal audit quality, the competence of the internal audit team, the independence of internal audit, as well as with the support of internal audit from the management. Moreover, it was confirmed that audit quality is the fundamental element of the effectiveness of internal audit since it was among the most influential factors in the sample. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Ahmet Gökgöz | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Auditing, Internal -- Quality control | en_GB |
dc.subject | Auditing -- Kosovo | en_GB |
dc.subject | Finance, Public -- Kosovo | en_GB |
dc.title | Factors contributing to the effectiveness of internal audit : case study of internal audit in the public sector in Kosovo | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.publication.title | Journal of Accounting, Finance and Auditing Studies | en_GB |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 3, Issue 4 Journal of Accounting, Finance and Auditing Studies, Volume 3, Issue 4 |
Files in This Item:
File | Description | Size | Format | |
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Factors_contributing_to_the_effectiveness_of_internal_audit_case_study_of_internal_audit_2017.pdf | 503.3 kB | Adobe PDF | View/Open |
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