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Vol 9, Issue 1, 2021
Pages: 65 - 77
Review paper
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INTERNACIONALNI UNIVERZITET TRAVNIK U TRAVNIKU
EKONOMSKI FAKULTET TRAVNIK U TRAVNIKU
PRAVNI FAKULTET TRAVNIK U TRAVNIKU
FAKULTET ZA MEDIJE I KOMUNIKACIJE TRAVNIK U TRAVNIKU

u saradnji sa

MIT UNIVERZITET SKOPLJE, SJEVERNA MAKEDONIJA
VEVU, VELEUČILIŠTE LAVOSLAV RUZIČKA U VUKOVARU, HRVATSKA
VELEUČILIŠTE VIMAL, SISAK, HRVATSKA
CKKPI, TRAVNIK, BOSNA I HERCEGOVINA

organizuju

31. MEĐUNARODNU KONFERENCIJU

EKONOMSKE, PRAVNE I MEDIJSKE INTEGRACIJE BOSNE I HERCEGOVINE I ZEMALJA ZAPADNOG
BALKANA KAO KLJUČNI POKRETAČ EUROPSKIH VRIJEDNOSTI

12. – 13. decembar 2025. godine

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Received: 04.12.2021. >> Accepted: 11.12.2021. >> Published: 17.12.2021. Review paper

CORRECT RELATIONSHIPS BETWEEN AUDIT AND MANAGEMENT PROVIDE ECONOMIC EFFECTIVENESS AND ADDED VALUE TO THE ORGANIZATION/CORRECT RELATIONSHIPS BETWEEN AUDIT AND MANAGEMENT PROVIDE ECONOMIC EFFECTIVENESS AND ADDED VALUE TO THE ORGANIZATION

By
Pjetër Ndreca ,
Pjetër Ndreca

Dean of Economic Faculty at “Metropolitan Tirana” University, Rruga “Sotir Kolea dhe Budi”, Qyteti Studenti, Tiranë , Tirana , Albania

Arif Murrja
Arif Murrja

lecturer at Agricultural University of Tirana, and external lecturer at “Metropolitan Tirana” University, Tirana , Tirana , Albania

Abstract

The purpose of this article is: - to address the right relationships between actors and to ensure success in the Organization, - to explain the relationship between the senior management level and the audit management level, - to explain the ways of understanding and cooperation between auditors and managers, - to address the expectations and difficulties that exist between the head of the organization, managers and auditors, - to explain the responsibilities of the functioning internal control in an organization, - to define the role of internal and external actors for the functioning of internal control in an organization, - to illustrate the cooperation between "Internal" and "External Audit", and to explain that while the responsibilities and objectives of them may vary, they have common interests, - to illustrate the cases when external auditors can use the work of internal auditors

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