Влијанието на екстерната ревизија врз квалитетот на постапките за јавни набавки во владата на Косово

Abstract

The doctoral dissertation, "The influence of the external audit on the quality of public procurement procedures in the Kosovo government", speaks about the identified problems in the public procurements in the Government of Kosovo, as well as measuring the influence of the external audit in establishing the quality of the procedures for public procurement. Research in this area has shown that external audit has greatly influenced the quality of procurement procedures that can be noted in proving the hypotheses in this doctoral dissertation. Regarding research methodology in this doctoral dissertation the empirical method is used, where the analyzes are based on all reports of the external audit in the Government of Kosovo from period 2010 till the end of 2016. On the basis the data from the created tables, the tables being created based upon the external audit reports,correlations are being made which are further tested by making use of corresponding statistical software programmes. The findings of this study have a special significance for the Government of Kosovo, the Kosovo Prosecutor's Office, the Office of the General Auditor of Kosovo and other scientific researchers who will deal with research in the area of external audit, public finance management and public procurement. The analysis of the obtained data in this dissertation has shown that external audit affects: increasing transparency as a result of the external analysis, incrising the quality of the procedures for procurement, increasing the efficiency of public finance management, budget dedication for capital investment, encouraging the need to start using e-procurement, and changing the law for public procurement. Empirical data also showed which actions should be undertaken by the Government of Kosovo in the future in order to have greater efficiency in better management of public finances.