THE VALUE PROPOSITION OF INTERNAL AUDIT IN UPGRADING GOOD GOVERNANCE IN PUBLIC ADMINISTRATION: THE CASE OF ALBANIA

Jolta Kacani (), Gentjan Shaqiri (), Gazmend Qorraj () and Sajmira Kopani ()
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Jolta Kacani: University of Tirana, Faculty of Economy
Gentjan Shaqiri: University of Tirana, Faculty of Economy
Gazmend Qorraj: University of Prishtina, Faculty of Economy
Sajmira Kopani: University of Public Service, Hungary

Economic Thought and Practice, 2025, vol. 34, issue 1, 189-212

Abstract: Public institutions are under increasing pressure to be accountable and restore trust in governmental operations. The internal audit unit, a crucial component of public institutions, has stepped up, providing assurance, educational and advisory services to decision-makers and senior officials. This role is pivotal for sustaining and enhancing good governance in public administration. In the context of the expanding global role of internal audit in public institutions, this paper explores its value proposition in promoting good governance in Albanian public management. Our qualitative methodology, primarily based on interviews with public internal auditors in Albania, reveals that the absence of a conducive environment, frequent changes of decision-makers, and political resistance to change impede internal auditors from delivering their educational and advisory services. However, this should not deter us. Our findings suggest that efforts to disseminate, enhance the quality, and promote internal audit services in Albanian public administration will yield valuable insights that will significantly contribute to good governance.

Keywords: internal audit; internal controls; public management; good governance; three lines of defense (search for similar items in EconPapers)
JEL-codes: H83 M42 (search for similar items in EconPapers)
Date: 2025
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DOI: 10.17818/EMIP/2025/2

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