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The Value Proposition Of Internal Audit In Upgrading Good Governance In Public Administration: The Case Of Albania

Author

Listed:
  • 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)

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.

Suggested Citation

  • Jolta Kacani & Gentjan Shaqiri & Gazmend Qorraj & Sajmira Kopani, 2025. "The Value Proposition Of Internal Audit In Upgrading Good Governance In Public Administration: The Case Of Albania," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 34(1), pages 189-212, june.
    • Handle: RePEc:avo:emipdu:v:34:y:2025:i:1:p:189-212
    DOI: 10.17818/EMIP/2025/2
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    References listed on IDEAS

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    1. repec:eme:aaaj00:aaaj-10-2020-4985 is not listed on IDEAS
    2. Laurence Ferry & Henry Midgley, 2021. "Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 35(2), pages 413-438, July.
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    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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