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The role of the supreme audit institution in guaranteeing good fiscal governance in Albania: An assessment in the light of the Acquis Communautaire Cover

The role of the supreme audit institution in guaranteeing good fiscal governance in Albania: An assessment in the light of the Acquis Communautaire

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Open Access
|Jul 2025
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References

  1. Boryczka, M., D. Bochnar and A. Larin (2019), “Guidelines for assessing the quality of internal control systems”, SIGMA Papers, No. 59, OECD Publishing, Paris, https://doi.org/10.1787/2a38a1d9-en.
  2. Constitution of the Republic of Albania (2020). Retrieved from https://www.parlament.al/Files/sKuvendi/kushtetuta.pdf
  3. European Commission (2023). Commission staff working document: Albania 2023 report. Publications Office of the European Union. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52023SC0662
  4. European Commission (2024). Commission staff working document: Albania 2024 report. Publications Office of the European Union. https://op.europa.eu/en/publication-detail/-/publication/ca020537-9781-11ef-a130-01aa75ed71a1
  5. EUROSAI (2012). European Supreme Audit Institutions [Institucionet Supreme Europiane të Auditimit]. Tirana, Albania: Supreme State Audit.
  6. INTOSAI (2019). Lima Declaration on Supreme Audit Institutions: Independence (ISSAI 10).
  7. Law No. 154/2014 on the organization and functioning of the Supreme State Audit Institution. Directorate of Public Audit. https://www.dap.gov.al/images/LegjislacioniAP/ligj_154_27.11.2014.pdf
  8. Nyanga, B. (2022). Supreme State Audit Performance Measurement Framework Report. Supreme State Audit. https://www.idi.no/elibrary/well-governed-sais/sai-pmf/1697-sai-pmf-albania/file
  9. OECD/SIGMA. (2024). Monitoring report: Public administration in Albania. Organisation for Economic Co-operation and Development. https://www.oecd.org/content/dam/oecd/en/publications/reports/2025/01/public-administration-in-albania-2024_9ec56245/5577d117-en.pdf
  10. OECD (2023). The Principles of Public Administration, OECD Publishing, Paris, https://doi.org/10.1787/7f5ec453-en.
  11. Supreme Audit Institution of the Republic of Albania (2023). Performance report 2023. https://www.klsh.org.al/wp-content/uploads/2025/04/Raporti-Vjetor-i-Performances-2023.pdf
  12. Supreme Audit Institution of the Republic of Albania (2024). Annual performance report 2024. https://www.klsh.org.al/wp-content/uploads/2025/05/Raporti-i-PerformancesKLSH_2024_me-anekse.pdf
DOI: https://doi.org/10.2478/ajbals-2025-0015 | Journal eISSN: 2410-8693 | Journal ISSN: 2410-3918
Language: English
Page range: 35 - 43
Published online: Jul 17, 2025
Published in print: Jul 1, 2025
Published by: International Institute for Private, Commercial and Competition Law
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year

© 2025 Jona Gashi, Vera Shtjefni, published by International Institute for Private, Commercial and Competition Law
This work is licensed under the Creative Commons Attribution-NonCommercial 4.0 License.