出版社：Mediterranean Center of Social and Educational Research (MCSER)
摘要：Recently politicians and economists have often talked about structural reforms as the path toward sustainable economic growth. The implementation of the Competition Policy and Law is the most effective and less costly reform because its daily consistent implementation leads to direct benefits for businesses and citizens. The direct outcome of the implementation of this reform is increased market awareness, which, in turn, leads to increased efficiency in resource use by the society. The European Union has established, in the framework of Enlargement and the Public Internal Financial Control concept (PIFC), a set of principles in relation to sound financial management of public resources, resulting from both national and international financing. This set of principles is suggested to be followed and adhered to by the Republic of Albania in their relevant legislation and implementation. Internal Audit is present in Albania for developing this system. In the assessment carried out by the EU in July 2008, they identified that the internal audit law needed to be brought up to date in light of the PIFC requirements. Their main points were we are focus in this paper research are: 1.Over-lapping audit process between the High State Control and Internal Audit; 2.The audit of smaller entities should not be carried out by Albanian business. However if the audit work does not represent a considerable workload, the audit could be maintained in Albania at least as a temporary solution. The Albania government would be responsible for assessing the training needs, provide training and certification of internal auditors, including developing continuous training programs in Republic of Albania.
