Title: FACTORS AFFECTING THE QUALITY OF AUDITOR WORK AS A PUBLIC FINANCE MANAGER IN KOSOVO
Abstract: As a vital force in maintaining democracy and the rule of law, public audit plays an essential role in enhancing governance efficiency, developing an administration with integrity, and improving people's lives. Differently and further, they provide a clearer complement to the necessary improvements to the legal framework for continuing efforts to formalize the economy, for good financial management of public finances, public funds, improving the quality of services and use in their struggle with abuse, theft and corruption, and their misuse. That is why the goal of change is to strengthen the audit role in the public sector. Building strong institutions is a major development challenge and is a key to controlling corruption. This research is based on primary data, namely, we are dealing with qualitative data and with the help of STATA the result is obtained and the hypothesis is confirmed. Also in this research we have followed the Meso theory and always based on the deductive approach. Audit is not a goal in itself, but rather an indispensable part of a regulatory system whose purpose is to detect deviations from accepted standards and violations of the principles of legality, efficiency, effectiveness and financial management economy. States are responsible for protecting the law and order for the protection of property rights, the provision of social security and public health, the education system, the clean environment, and macroeconomic management, finance regulation and monopolies. They do all this in a competent and impartial manner. People constitute an essential element of the control system and are those who can trample, circumvent or find ways to manipulate controls. The competence and skills of employees and managers are an aspect of the safeguards (controls). But just as importantly, elements such as integrity, ethical values, and the healthy spirit of employees and especially executives are gained. In an unethical environment, the risk of manipulation or malfunction of the control system increases. It is this intangible and extremely important element of the control system that naturally pulls on itself and the need to be audited. For the verification of four variables of our research, we are based on a sample consisting of 50 auditors working in various public institutions for a long time. This study approaches the audit function and follows the relevant model in the public sector context, referring to what was done in Kosovo in this area, namely from the National Audit Office. And the result of our research for the Republic of Kosovo is that the auditor's quality from our four most influential variables is the Independence of the Auditor, followed by the experience of the auditor's work and the attitude of the auditor. While the negative correlation in the auditor's quality is the size of the Firm to be audited.
Publication Year: 2017
Publication Date: 2017-12-08
Language: en
Type: article
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