The Role of Internal Audit as a Starting Point for the Discovery of Irregularities in the Financial Statements of Public Companies in Kosovo

Hysen Ismajli, Muhamet Aliu, Arben Sahiti and Lumbardha Lutolli
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Hysen Ismajli: Prof. Asoc. Dr. University of Prishtina, Faculty of Economics

European Journal of Economics and Business Studies Articles, 2017, vol. 3

Abstract: The main purpose of this paper is to verify whether the internal audit affects the detection of anomalies and fraud in the financial statements of public companies in Kosovo. To achieve this purpose, we have prepared a questionnaire and distributed to public enterprises in the Republic of Kosovo. The questionnaire includes open and closed questions in the form of Likert scale established to asess proposition and oposition of the participants. Responses were analyzed through SPSS software, and hypotheses were tested by analyzing the correlation. Based on results we can conclude that the role of internal audit can serve as a starting point in finding fraud and errors in financial reports.

Keywords: Internal audit; fraud; public companies; performance; standards (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:eur:ejesjr:125

DOI: 10.26417/ejes.v7i1.p153-159

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