The Impact of the Internal Audit in Reducing Credit Risk in Commercial Banks in Kosovo

Credit risk represents the vast majority of the risk in the context of estimating the capacity of the transfer of risk from commercial banks. Any commercial bank operating, in Kosovo, must have a system for managing credit risk. An important and essential process, such as the management of the credit risk, cannot be carried out without the aid of internal audit. From the survey results, it was concluded that the process of auditing the banks recommended the implementation of policies for managing credit risk of the respective commercial bank’s policy. This also include the policy of credit risk management of the Central Bank of the Republic of Kosovo, implementation of procedures, regulations and rules for credit exposure, loan portfolio diversification, training of staff of the credit risk involved in completing the loan files, etc

The impact of accounting information system on the effectiveness of public enterprises : the case of Kosovo

Purpose: The aim of this paper is to measure the impact of the accounting information system on the effectiveness of public enterprises in Kosovo. Design/methodology/approach: The study ensured primary data using survey methods by a considerable representative sample of public enterprises in Kosovo. The collected data, were analyzed by descriptive statistics, correlation and multiple linear regression analysis. Findings: The analyzed results provide an overview of significant impact of accounting information system on effectiveness of public enterprises in Kosovo. The effectiveness of public enterprises has been expressed through quality of financial reporting, decision-making process, control system, performance and facilitation of transactions in general. Practical implications: The findings emphasize the importance of the accounting information system towards increasing effectiveness in public enterprises, respectively providing support for quality of financial reporting, decision-making process, control system, performance and facilitation of transactions process. Originality/Value: The study results encourage and provide opportunities to increase the quality of the accounting information system, taking into consideration his importance on effectiveness at public enterprises.peer-reviewe

Factors contributing to the effectiveness of internal audit : case study of internal audit in the public sector in Kosovo

Since audit has a great importance in preventing, consulting and finding cases of funds misuse, it was thought of analyzing the factors that contribute to increasing the efficiency of internal audit in the public sector which would help to set proper and more transparent governance of public financial resources. This study investigated the relationship between effectiveness and contributing factors. The data for the study were collected through an online questionnaire and direct hand-outs of such. The results of the empirical analysis proved that effectiveness has a positive relationship with internal audit quality, the competence of the internal audit team, the independence of internal audit, as well as with the support of internal audit from the management. Moreover, it was confirmed that audit quality is the fundamental element of the effectiveness of internal audit since it was among the most influential factors in the sample.peer-reviewe