Measuring the internal audit effectiveness in Albanian public sector
Holtjana Bello
Broschiertes Buch

Measuring the internal audit effectiveness in Albanian public sector

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This book assesses the internal audit effectiveness within Albania, public sector in alignment with the Albert et al. (1988) theory that internal audit is not a computable reality, but it depends from the subjective opinions of the auditees and the management of the organisations.Therefore, it assesses the relation between the measurements of the internal audit effectiveness and its determinants. A comprehensive internal audit effectiveness scale within Albania, public sector is designed in this research, and it is tested empirically through correlation and regression analysis. In addition, th...