The Role of the Internal Control Increasing Performance in the Public Institutions

A well-functioning Internal Control System in the Public Institutions should be followed with a particular attention in increasing the performance of managing, executing and financial reporting in the public institutions. The Internal Control System should be correlated to transparency of accountability, segregation of duties vis-a-vis with development standards of democracy. The transparency and the managing are further required to be developed in Kosovo as a process in line with the Constitution and applicable laws. To achieve the effectiveness and improve the quality of transparency of public money in Kosovo there is a continuous need for improvement of a fair and transparent reporting of public money and this is made possible in first place by an independent audit and by strengthening internal control system in the Public Institutions. The Internal Control System in the Public Institutions requires more than an effective monitoring takes. The process of compulsory implementation is essential and includes consequences and corrective procedures for inaction in line with rules and for not obeying rules, lack of proper caution, awareness, and misuse as well as interference in the processes