Quality assurance for internal audit work in
the optics of implementation standards and integration in Europe
Dr. Pjetër Ndreca, MSc. Paqësor Qato, MSc. Aurela Braholli, Prof. Asoc. Dr. Palok Kolnikaj
Through this article we aim:
– To address the importance that represents the quality of work in the internal audit structures,
– To shortly describe the path to EU membership,
– To explain the importance that represents the fulfillment of the requirements for the approximation of legislation on quality assurance for internal audit work,
– To explain the importance that represents the organization of internal audit structures to ensure the quality of internal audit work,
– To explain the importance that represents the Central Harmonization Unit in ensuring the quality for internal audit units,
– To shortly describe the achievements of Albania and the Balkans country in the work related to quality assurance of internal audit,
– To draw conclusions about this process, as an activity necessary to attain the objectives of the organization and to add value to the organization’s activity.
Keys words: audit, internal audit, quality review, quality assurance, management, control, supervision the importance.