Procedures related to the quality of internal audit work

Dr. Pjetër Ndreca, Prof.as.dr. Palok Kolnikaj, MSc. Zaim Korsi

Abstract
Through this article we aim:
–  To treat procedures related to the quality of internal audit work,
–  To specify the concept of audit work reviewing,
–  To explain the objectives of the audit work review,
–  To explain the principles of the audit work review,
–  To explain the purpose of quality reviews,
–  To explain the activities of internal quality review
–  To deal with responsibilities for reviewing the work of internal audit,
–  To explain the requirements for the implementation of standards in the internal audit.
– To draw conclusions about this process, as a necessary activity to realize the objectives of the organization and to add value to the organization’s activity.

Keywords: audit, internal audit, quality review, quality assurance, management, control, supervision