Internal budget control

MSc. Mervete Shala


Internal control is established by the Government to ensure effective and proper operations of ministries, institutions and generally of all public agencies, in compliance with the law, the goals and objectives stated by them, to provide protection against abuse and mismanagement or poor governance.

The instrument of internal audit entails a series of mechanisms which aim at enabling budgetary policies compliance, such as: financial reporting; effective system of communication between managers and staff; checks on accounting; control over processes and control over procurement.

Generally, duties of internal control officers within ministries and institutions must be clearly divided to reduce the risk of inco-rrect behaviour. Operations of an efficient control mechanism influence and ensure conditions for rule of law, good governance, and democracy.


budget; general control; accountability; compliance with the budget law; public funds;


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DOI: 10.21113/iir.v1i1.201

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