{"id":9066,"date":"2021-09-11T08:30:30","date_gmt":"2021-09-11T08:30:30","guid":{"rendered":"https:\/\/uet.edu.al\/?p=7559"},"modified":"2021-11-03T08:37:34","modified_gmt":"2021-11-03T08:37:34","slug":"departments-book-review-ne-uet-sektori-publik-nevoja-per-auditim","status":"publish","type":"post","link":"https:\/\/uet.edu.al\/en\/departments-book-review-ne-uet-sektori-publik-nevoja-per-auditim\/","title":{"rendered":"Department\u2019s Book Review n\u00eb UET\/ Sektori Publik, nevoja p\u00ebr auditim"},"content":{"rendered":"

Department\u2019s Book Review n\u00eb UET\/ Sektori Publik, nevoja p\u00ebr auditim<\/h1>\n

M\u00ebnyra m\u00eb e mir\u00eb p\u00ebr t\u00eb siguruar menaxhimin e mir\u00eb t\u00eb qeverisjes, n\u00eb rang lokal apo qendror, si edhe organizatave publike, mbetet auditimi i brendsh\u00ebm. Mbi sfidat dhe mang\u00ebsit\u00eb q\u00eb paraqet sot ky sektor, UET PRESS dhe Prof.Hysen Muceku sjellin librin \u201cAuditimi Publik\u201d<\/em><\/p>\n

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Dokumente, si monografia e profesor Hysen Mucekut, jan\u00eb t\u00eb rralla n\u00eb nj\u00eb fush\u00eb me problematik\u00eb t\u00eb madhe si ajo e sektorit publik. P\u00ebr k\u00ebt\u00eb, UET PRESS \u00a0sjell librin \u201cAuditimi Publik\u201d, p\u00ebr ta vendosur n\u00eb qend\u00ebr t\u00eb v\u00ebmendjes.<\/p>\n

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Libri i Mucekut, i promovuar dje n\u00eb mjediset e Universitetit Europian t\u00eb Tiran\u00ebs, e ka fokusin tek mir\u00ebqeverisja n\u00eb sektorin publik.\u00a0 Auditimi i sektorit publik, mbetet nj\u00eb sfid\u00eb, ve\u00e7an\u00ebrisht kur b\u00ebhet fjal\u00eb p\u00ebr qeverisjen, si n\u00eb rang qendror ashtu edhe lokal. Auditimi i brendsh\u00ebm sjell pik\u00ebrisht sigurin\u00eb q\u00eb enti ose sip\u00ebrmarr\u00ebsi, institucioni publik po ec\u00ebn n\u00eb rrug\u00ebn e duhur dhe po menaxhon si duhet.<\/p>\n

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M\u00ebnyra m\u00eb e mir\u00eb p\u00ebr t\u2019i menaxhuar mbetet sistemi i kontrollit t\u00eb brendsh\u00ebm. Kjo monografi, me parath\u00ebnie nga Prof. Dr.Vjollca Karapici (Ibrahimi), p\u00ebrmbledh objektiva n\u00eb sektorin publik, problematik\u00eb mjaft e r\u00ebnd\u00ebsishme sidomos me qeverisjen e administratave.<\/p>\n

N\u00eb nj\u00eb punim me pes\u00eb kapituj, autori i librit b\u00ebn nj\u00eb analiz\u00eb t\u00eb faktor\u00ebve q\u00eb ndikojn\u00eb n\u00eb fuqizimin e rolit t\u00eb auditimit t\u00eb brendsh\u00ebm.<\/p>\n

Presidenti i UET, Prof. Asoc. Dr. Selami Xhepa tha se kontributi i profesor Mucekut \u00ebsht\u00eb nj\u00eb vler\u00eb e shtuar dhe e dobishme n\u00eb fush\u00ebn e auditimit.<\/p>\n

\u201cDua t\u00eb komplimentoj profesor Hysenin \u00ebsht\u00eb personalitet i konfirmuar n\u00eb k\u00ebt\u00eb lloj fushe dhe n\u00eb fushat e politikave fiskale. Kontributi i tij p\u00ebrmes k\u00ebtij punimi mendoj q\u00eb \u00ebsht\u00eb nj\u00eb vler\u00eb e shtuar e dobishme\u201d<\/em>, u shpreh Xhepa, teksa solli n\u00eb v\u00ebmendjen e t\u00eb pranishm\u00ebve edhe problemet kryesore q\u00eb hasen n\u00eb k\u00ebt\u00eb fush\u00eb.<\/p>\n

Nd\u00ebrsa, P\u00ebrgjegj\u00ebsi i Departamentit t\u00eb Ekonomiksit dhe Financ\u00ebs, Prof. Asoc. Dr. Elvin Meka tha se materiale t\u00eb tilla, si monografia e Mucekut jan\u00eb t\u00eb rralla n\u00eb Shqip\u00ebri.<\/p>\n

\u201cMateriale t\u00eb tilla ose dokumente t\u00eb tilla nuk jan\u00eb shum\u00eb t\u00eb shpeshta fatkeq\u00ebsisht n\u00eb Shqip\u00ebri, pavar\u00ebsisht se b\u00ebhet fjal\u00eb p\u00ebr nj\u00eb fush\u00eb dhe problematik\u00eb q\u00eb ka t\u00eb b\u00ebj\u00eb me auditimin e sektorit publik, i cili p\u00ebr vet\u00eb specifik\u00ebn q\u00eb ka edhe mang\u00ebsin\u00eb e sektorit duhej t\u00eb ishte m\u00eb shum\u00eb n\u00eb qend\u00ebr t\u00eb v\u00ebmendjes, ose duhej t\u2019i ishte shtuar edhe bot\u00ebs shkencore, por edhe pun\u00ebve shkencore\u201d<\/em>, u shpreh Meka.<\/p>\n

Nd\u00ebrsa vet\u00eb autori i librit tregoi se fokusi \u00ebsht\u00eb vendosur tek mir\u00ebqeverisja n\u00eb sektorin publik, por pa l\u00ebn\u00eb m\u00ebnjan\u00eb organizatat jopublike, pasi kan\u00eb t\u00eb nj\u00ebtat problematika.<\/p>\n

\u201cLibri im fokusohet tek mir\u00ebqeverisja n\u00eb sektorin publik, por edhe p\u00ebr organizatat jo publike problematikat jan\u00eb t\u00eb nj\u00ebjta. T\u00eb gjith\u00eb jemi koshient\u00eb p\u00ebr sigurin\u00eb dhe cil\u00ebsin\u00eb e infromacionit dhe r\u00ebnd\u00ebsin\u00eb e tij n\u00eb vendimmarrje dhe sidomos n\u00eb bot\u00ebn e sotme\u201d<\/em>, tha ai.<\/p>\n

Pedagogia e UET, Ermela Kripa tha se monografia ka nj\u00eb vler\u00eb t\u00eb madhe n\u00eb nj\u00eb vend t\u00eb vog\u00ebl, nd\u00ebrsa sugjeroi q\u00eb botime t\u00eb tilla t\u00eb zgjerohen edhe p\u00ebr sektorin privat.<\/p>\n

\u201c\u00cbsht\u00eb nj\u00eb monografi e cila ka nj\u00eb vler\u00eb shum\u00eb t\u00eb madhe p\u00ebr nj\u00eb vend t\u00eb vog\u00ebl si Shqip\u00ebria sepse nuk ka punime kaq t\u00eb zgjeruara p\u00ebrsa i p\u00ebrket auditimit t\u00eb brendsh\u00ebm n\u00eb sektorin publik, pra t\u00eb b\u00ebr\u00eb duke p\u00ebrdorur gjith\u00eb instrumentat e duhura p\u00ebr nj\u00eb punim cil\u00ebsor\u201d<\/em>, tha Kripa.<\/p>\n

\"\"<\/a><\/p>\n

Bashk\u00ebbisedim mes Prof. Asoc. Dr. Hysen Mucekut dhe Departamentit t\u00eb Ekonomiksit dhe Financ\u00ebs n\u00eb UET<\/strong><\/p>\n

Elvin Meka:\u00a0<\/strong>Kemi nderin dhe k\u00ebnaq\u00ebsin\u00eb t\u00eb prezantojm\u00eb monografin\u00eb e publikuar s\u00eb fundi nga nj\u00eb prej an\u00ebtar\u00ebve t\u00eb departamentit, profesor Hysen Mucekut, p\u00ebr librin \u201cAuditimi publik\u201d (P\u00ebrgjegjshm\u00ebria menaxheriale si objektiv). Materiale t\u00eb tilla ose dokumente t\u00eb tilla nuk jan\u00eb shum\u00eb t\u00eb shpeshta fatkeq\u00ebsisht n\u00eb Shqip\u00ebri, pavar\u00ebsisht se b\u00ebhet fjal\u00eb p\u00ebr nj\u00eb fush\u00eb dhe problematik\u00eb q\u00eb ka t\u00eb b\u00ebj\u00eb me auditimin e sektorit publik, i cili p\u00ebr vet\u00eb specifik\u00ebn q\u00eb ka edhe mang\u00ebsin\u00eb e sektorit duhej t\u00eb ishte m\u00eb shum\u00eb n\u00eb qend\u00ebr t\u00eb v\u00ebmendjes, ose duhej t\u2019i ishte shtuar edhe bot\u00ebs shkencore, por edhe pun\u00ebve shkencore. Kemi nj\u00eb kontribut jo t\u00eb vog\u00ebl dhe me vler\u00eb, jo nga ato kontribute sa p\u00ebr t\u00eb mbushur ca faqe q\u00eb p\u00ebr fat t\u00eb keq te ne kan\u00eb qen\u00eb evidente dhe jo t\u00eb pakta. Kemi nj\u00eb t\u00eb v\u00ebrtet\u00eb serioze mbi baz\u00ebn shkencore p\u00ebr t\u00eb studiuar k\u00ebt\u00eb lloj problematike n\u00eb k\u00ebt\u00eb sektor. Auditimi i sektorit publik ka shum\u00eb sfida, nuk \u00ebsht\u00eb as e sotmja dhe as e viteve t\u00eb fundit. Por vitet e fundit duket se ka marr\u00eb nj\u00eb v\u00ebmendje qoft\u00eb edhe n\u00eb rangje t\u00eb caktuara drejtuese. B\u00ebhet fjal\u00eb p\u00ebr qeverin\u00eb, jo vet\u00ebm n\u00eb rang qendror, por dhe n\u00eb rang lokal, p\u00ebr t\u00eb pun\u00ebsuar nj\u00eb komb\u00ebsi m\u00eb t\u00eb mir\u00eb t\u00eb sturkurave, brenda \u00e7do enti politik, por edhe p\u00ebr t\u2019i dh\u00ebn\u00eb rolin e vet\u00eb ose p\u00ebrgjegjshm\u00ebrin\u00eb q\u00eb duhet t\u00eb ket\u00eb dhe duhet t\u00eb luaj\u00eb auditimi i brendsh\u00ebm, n\u00eb funksion jo vet\u00ebm t\u00eb rritjes s\u00eb p\u00ebrgjegjshm\u00ebris\u00eb n\u00eb menaxhim, por edhe p\u00ebr ta vendosur at\u00eb n\u00eb at\u00eb q\u00eb quhet auditim i bazuar n\u00eb risk p\u00ebr t\u00eb quajtur t\u00eb mir\u00ebpritur\u00ebn siguri q\u00eb enti ose sip\u00ebrmarr\u00ebsi, institucioni publik po ec\u00ebn n\u00eb rrug\u00ebn e duhur dhe po menaxhon si duhet.<\/p>\n

Hysen Muceku:<\/strong>\u00a0Libri im fokusohet tek mir\u00ebqeverisja n\u00eb sektorin publik, por edhe p\u00ebr organizatat jo publike problematikat jan\u00eb t\u00eb nj\u00ebjta. T\u00eb gjith\u00eb jemi koshient\u00eb p\u00ebr sigurin\u00eb dhe cil\u00ebsin\u00eb e informacionit dhe r\u00ebnd\u00ebsin\u00eb e tij n\u00eb vendimmarrje dhe sidomos n\u00eb bot\u00ebn e sotme, kur krizat globale, rajonale, problematikat me t\u00eb cilat p\u00ebrballen organizatat qoft\u00eb ato publike apo jo publike, menaxhimi i k\u00ebtyre krizave, risqet, sot n\u00eb ekonomin\u00eb globale dhe n\u00eb tregjet e nd\u00ebrkomb\u00ebtarizuara q\u00eb jan\u00eb rritur s\u00eb tep\u00ebrmi kjo ndodh p\u00ebr shkak t\u00eb rritjes s\u00eb teknologjis\u00eb s\u00eb informacionit at\u00ebher\u00eb shkojm\u00eb p\u00ebrball\u00eb vendimmarr\u00ebsve sigurin\u00eb dhe cil\u00ebsin\u00eb e informacionit p\u00ebr t\u00eb marr\u00eb vendimin e duhur. Dhe p\u00ebr k\u00ebt\u00eb nj\u00eb rol mjaft t\u00eb r\u00ebnd\u00ebsish\u00ebm luajn\u00eb sistemet e kontrollit t\u00eb brendsh\u00ebm q\u00eb projektohen, vendosen, funksionojn\u00eb dhe p\u00ebrdit\u00ebsohen nga organizata. Vendimi m\u00eb i mir\u00eb p\u00ebr t\u2019i menaxhuar k\u00ebto \u00ebsht\u00eb sistemi i kontrollit t\u00eb brendsh\u00ebm. N\u00ebse ata do vrojtohen si duhet, do vendosen n\u00eb vendin e duhur n\u00eb koh\u00ebn e duhur at\u00ebher\u00eb edhe mund\u00ebsia e menaxhimit dhe e minimizimit t\u00eb risqeve \u00ebsht\u00eb m\u00eb e madhe. \u00c7do organizat\u00eb q\u00eb t\u00eb t\u00eb funksionoj\u00eb ka nj\u00eb mision nj\u00eb q\u00ebllim t\u00eb caktuar dhe disa objektiva dhe k\u00ebto objektiva k\u00ebrc\u00ebnohen nga risqe t\u00eb ndryshme dhe t\u00eb tipologjive t\u00eb ndryshme. Mjeti m\u00eb i mir\u00eb \u00ebsht\u00eb sistemi i kontrollit t\u00eb brendsh\u00ebm. Por nj\u00eb rol t\u00eb r\u00ebnd\u00ebsish\u00ebm k\u00ebtu kan\u00eb sh\u00ebrbimet e siguris\u00eb, pra t\u00eb auditimit. Sidomos t\u00eb auditimit t\u00eb brendsh\u00ebm, por edhe t\u00eb auditimit t\u00eb jasht\u00ebm sepse na japin siguri, i thon\u00eb menaxhimit t\u00eb organizat\u00ebs k\u00ebto sisteme jan\u00eb efi\u00e7ente gjat\u00eb gjith\u00eb koh\u00ebs dhe n\u00eb fund t\u00eb fundit e mbajn\u00eb organizat\u00ebn n\u00eb drejtimin e duhur, pra drejt plot\u00ebsimit t\u00eb objektivit.<\/p>\n

N\u00eb monografin\u00eb q\u00eb kam p\u00ebrgatitur jam p\u00ebrpjekur q\u00eb t\u00eb paraqes nga ana teorike gjith\u00eb problematik\u00ebn e sistemit t\u00eb kontrollit t\u00eb brendsh\u00ebm dhe t\u00eb sh\u00ebrbimeve t\u00eb siguris\u00eb. Ajo q\u00eb \u00ebsht\u00eb m\u00eb e r\u00ebnd\u00ebsishmja \u00ebsht\u00eb problematikat me t\u00eb cilat p\u00ebrballet sistemi publik, ose sh\u00ebrbimet e auditimit n\u00eb sistemin publik dhe disa nga problematikat m\u00eb kryesore jan\u00eb k\u00ebto; mosvler\u00ebsimi i sakt\u00eb dhe si\u00e7 duhet nga menaxher\u00ebt e organizatave publike, mosp\u00ebrdorimi i k\u00ebtyre sh\u00ebrbimeve si nj\u00eb mjet n\u00eb duart e tyre p\u00ebr t\u00eb menaxhuar organizat\u00ebn, pra p\u00ebr t\u00eb plot\u00ebsuar objektivat e tyre. Ende mjaft drejtues t\u00eb organizatave nuk njohin rolin dhe vlerat e sh\u00ebrbimeve t\u00eb siguris\u00eb dhe sistemeve t\u00eb siguris\u00eb, pra t\u00eb sistemeve t\u00eb kontrollit t\u00eb brendshme. Dhe p\u00ebr k\u00ebt\u00eb duhet t\u00eb b\u00ebjn\u00eb p\u00ebrpjekje qoft\u00eb institucionet arsimore, si\u00e7 jemi n\u00eb universitetet p\u00ebr t\u00eb rritur kapacitetet e k\u00ebtij sistemi, por edhe veprimtarit\u00eb e sensibilizimit, p\u00ebr t\u2019i njohur m\u00eb mir\u00eb menaxher\u00ebt e organizatave. Kemi konceptin q\u00eb p\u00ebr ta keqp\u00ebrdorur k\u00ebt\u00eb sistem edhe p\u00ebr shkak t\u00eb trash\u00ebgimis\u00eb p\u00ebr disa vende si\u00e7 \u00ebsht\u00eb edhe Shqip\u00ebria. Pra nuk e p\u00ebrdorin si nj\u00eb e mir\u00eb nga e cila duhet p\u00ebrfituar, por ende e kan\u00eb si nj\u00eb t\u00eb mir\u00eb p\u00ebr ta keqp\u00ebrdorur m\u00eb tep\u00ebr.<\/p>\n

Ende disa pika auditimi jan\u00eb ende n\u00eb faz\u00ebn fillestare, sidomos auditimi i performanc\u00ebs q\u00eb \u00ebsht\u00eb nj\u00eb nga auditimet kryesore q\u00eb po p\u00ebrdoret me mjaft efektivitet n\u00eb vendet e zhvilluara, si\u00e7 jan\u00eb vendet e BE-s\u00eb. Sot organizatat i sigurojn\u00eb burimet, por koston e sigurimit t\u00eb burimeve, cil\u00ebsia e siguris\u00eb, standardi i k\u00ebtyre burimeve cili \u00ebsht\u00eb? P\u00ebr k\u00ebt\u00eb duhet t\u00eb japim p\u00ebrgjigje.<\/p>\n

K\u00ebto lloj burimesh q\u00eb organizata kan\u00eb n\u00eb dispozicion, si i p\u00ebrdorin? Kan\u00eb alternativa p\u00ebrdorimi?<\/p>\n

Un\u00eb k\u00ebtu kam diskutur p\u00ebr sektorin publik, por k\u00ebto jan\u00eb t\u00eb vlefshme edhe p\u00ebr organizatat e sektorit jo publik. Ka nj\u00eb fond t\u00eb caktuar, dhe lind pyetja ku do ta p\u00ebrdorim m\u00eb me efi\u00e7enc\u00eb. Pra ka alternativa apo si\u00e7 ndodh shpesh n\u00eb organizatat publike q\u00eb p\u00ebrdoren p\u00ebr q\u00ebllime elektorale apo q\u00ebllime t\u00eb tjera. Theksin kryesor n\u00eb lib\u00ebr e kam vendosur tek auditimi i performanc\u00ebs, si \u00ebsht\u00eb ngritur dhe funksionon qoft\u00eb organizata publike, apo jopublike. Ky takim do t\u00eb sh\u00ebrbej\u00eb si pik\u00ebnisje p\u00ebr t\u00eb sensibilizuar edhe aktor\u00eb t\u00eb tjer\u00eb q\u00eb k\u00ebto sh\u00ebrbime t\u00eb ndiqen m\u00eb shum\u00eb me v\u00ebmendje nga menaxher\u00ebt.<\/p>\n

\"\"<\/a><\/p>\n

Ermela Kripa:<\/strong>\u00a0N\u00eb \u00e7do kompani, organizat\u00eb publike apo jopublike ajo q\u00eb \u00ebsht\u00eb e r\u00ebnd\u00ebsishme \u00ebsht\u00eb informacioni financiar ose jofinanciar q\u00eb u komunikohet t\u00eb gjith\u00eb atyre q\u00eb ne i quajm\u00eb p\u00ebrdorues t\u00eb informacionit q\u00eb ju intereson. Un\u00eb si analiste e pasqyrave financiare, gj\u00ebja e par\u00eb q\u00eb duhet t\u00eb marr \u00ebsht\u00eb raporti i auditueseve, edhe pse b\u00ebhet fjal\u00eb p\u00ebr auditues t\u00eb jasht\u00ebm. Duke analizuar m\u00eb thell\u00eb nj\u00eb raport i audituesit t\u00eb jasht\u00ebm tregon raport t\u00eb audituesit t\u00eb brendsh\u00ebm, sepse n\u00eb fazat e b\u00ebrjes s\u00eb auditimit t\u00eb jasht\u00ebm q\u00eb \u00ebsht\u00eb mbi pasqyrat financiare dhe jo vet\u00ebm. E nis nga kjo sepse \u00ebsht\u00eb gj\u00ebja q\u00eb m\u00eb intereson me cil\u00ebsin\u00eb e marrjes s\u00eb informacionit duke lexuar raportin e audituesit t\u00eb brendsh\u00ebm dhe t\u00eb jasht\u00ebm. Duke nisur nga kjo, monografia q\u00eb lexova niset me problematika q\u00eb ka t\u00eb b\u00ebj\u00eb me p\u00ebrgj\u00ebgjshm\u00ebrin\u00eb manaxheriale si objektiv kryesor sidomos n\u00eb realitetin ton\u00eb shqiptar. M\u00ebnyr\u00ebn se si e shohin menaxher\u00ebt e drejtuesit e organizatave publike ose jopublike. Ende nuk e kan\u00eb kuptuar rolin e r\u00ebnd\u00ebsish\u00ebm q\u00eb ka auditimi i brendsh\u00ebm dhe e konsiderojn\u00eb si nj\u00eb penges\u00eb n\u00eb marrjen e vendimeve t\u00eb tyre. Po themi q\u00eb ka nj\u00eb konflikt interesi mes audituesve dhe menaxher\u00ebve t\u00eb nj\u00ebsive ekonomike q\u00eb kan\u00eb organizatat publike ose jopublike.<\/p>\n

P\u00ebrve\u00e7se q\u00eb nuk kuptohet roli i sh\u00ebrbimeve t\u00eb auditimit, ndonj\u00ebher\u00eb ka edhe nj\u00eb keqinterpretim nga ana e menaxher\u00ebve dhe raporteve q\u00eb shkruajn\u00eb. Besoj q\u00eb autori i librit nisur nga kjo problematike e ka par\u00eb me vend p\u00ebr t\u00eb b\u00ebr\u00eb k\u00ebt\u00eb q\u00eb un\u00eb do ta quaja nj\u00eb k\u00ebrkim t\u00eb past\u00ebr shkencor. Gjat\u00eb koh\u00ebs q\u00eb lexoja monografin\u00eb, m\u00eb \u00ebsht\u00eb dukur sikur lexoja nj\u00eb doktoratur\u00eb. Jan\u00eb p\u00ebrdorur metoda k\u00ebrkimi nga m\u00eb bashk\u00ebkohoret p\u00ebr t\u00eb kuptuar se cilat jan\u00eb problemtatikat aktuale sa i p\u00ebrket auditimit n\u00eb Shqip\u00ebri. Kjo monografi siguron nj\u00eb tablo mjaft t\u00eb qart\u00eb dhe kon\u00e7ize p\u00ebr sa i p\u00ebrket kontekstit aktual t\u00eb zhvillimit t\u00eb auditimit t\u00eb brendsh\u00ebm n\u00eb Shqip\u00ebri dhe profesori k\u00ebt\u00eb gj\u00eb e ka realizuar shum\u00eb mir\u00eb.<\/p>\n

Profesor Hyseni ka paraqitur se cilat jan\u00eb strukturat e ndryshme, p\u00ebrgjegj\u00ebse t\u00eb auditimit publik n\u00ebp\u00ebrmjet t\u00eb cilave \u00ebsht\u00eb e mundur q\u00eb t\u00eb praktikohet edhe auditimi n\u00eb Shqip\u00ebri.<\/p>\n

Monografia p\u00ebrmbledh objektiva n\u00eb sektorin publik q\u00eb \u00ebsht\u00eb nj\u00eb problematik\u00eb mjaft e r\u00ebnd\u00ebsishme sidomos me qeverisjen e administratave. Kjo monografi \u00ebsht\u00eb dizejnuar n\u00eb fokus vet\u00ebm m\u00eb auditimin e brendsh\u00ebm. Ndoshta profesori mund ta zgjeroj\u00eb k\u00ebt\u00eb k\u00ebrkim edhe n\u00eb sektorin privat, por kjo monografi mund t\u00eb p\u00ebrdoret n\u00eb t\u00eb dy sektoret, pra ka nj\u00eb vler\u00eb t\u00eb dyfisht\u00eb qoft\u00eb n\u00eb pjes\u00ebn akademike dhe praktike. \u00cbsht\u00eb nj\u00eb monografi e cila ka nj\u00eb vler\u00eb shum\u00eb t\u00eb madhe p\u00ebr nj\u00eb vend t\u00eb vog\u00ebl si Shqip\u00ebria sepse nuk ka punime kaq t\u00eb zgjeruara p\u00ebrsa i p\u00ebrket auditimit t\u00eb brendsh\u00ebm n\u00eb sektorin publik, pra t\u00eb b\u00ebr\u00eb duke p\u00ebrdorur gjith\u00eb instrumentet e duhura p\u00ebr nj\u00eb punim cil\u00ebsor. Do t\u00eb tregonte interes shum\u00eb t\u00eb madh p\u00ebr drejtuesit e organizatave publike.<\/p>\n

Selami Xhepa:<\/strong>\u00a0Ne votuesit paguajm\u00eb taksa dhe kemi nevoj\u00eb p\u00ebr nj\u00eb whatch dog q\u00eb taksat tona t\u00eb shkojn\u00eb n\u00eb rregull. Kur ne perceptojm\u00eb se taksat nuk shpenzohen n\u00eb m\u00ebnyr\u00ebn e duhur, besimi bie, qeverisja bie, besimi tek demokracia bie dhe sistemi politik bie.<\/p>\n

N\u00eb qoft\u00eb se ne jemi investitor\u00eb t\u00eb vegj\u00ebl dhe investojm\u00eb n\u00eb korportat\u00eb dhe shohim q\u00eb korporata i keqp\u00ebrdor investimet tona, ose investitor\u00ebt e m\u00ebdhenj shfryt\u00ebzojn\u00eb investitor\u00ebt e vegj\u00ebl, gatishm\u00ebria e qytetar\u00ebve p\u00ebr t\u00eb qen\u00eb investitor\u00eb bie dhe ekonomia bie.<\/p>\n

Kjo \u00ebsht\u00eb arsyeja q\u00eb kontrollor\u00ebt jan\u00eb fondamental\u00eb, jan\u00eb prokuror\u00ebt e ekonomis\u00eb. I nj\u00ebjti proces vettingu q\u00eb u b\u00eb p\u00ebr drejt\u00ebsin\u00eb, duhet b\u00ebr\u00eb edhe p\u00ebr kontrollor\u00ebt, sepse d\u00ebmi q\u00eb i shkaktojn\u00eb ekonomis\u00eb dhe shoq\u00ebris\u00eb \u00ebsht\u00eb i llahtarsh\u00ebm. N.q.s nj\u00eb auditor, auditor dhe \u00e7ertifikon nj\u00eb bilanc kontab\u00ebl fallco, ai na i ka shkaktuar nj\u00eb d\u00ebm t\u00eb jasht\u00ebzakonsh\u00ebm shoq\u00ebris\u00eb son\u00eb. Un\u00eb them q\u00eb legjislacioni n\u00eb Shqip\u00ebri duhet shikuar n\u00eb m\u00ebnyr\u00eb t\u00eb holl\u00ebsishme p\u00ebr t\u00eb garantuar integritetin e institucionit.<\/p>\n

Shikoj q\u00eb kemi nj\u00eb problem fondamental t\u00eb konfliktit t\u00eb interesit.<\/p>\n

Un\u00eb nuk e shikoj m\u00eb shum\u00eb faktin q\u00eb menaxher\u00ebt nuk e njohin auditorin, por faktin q\u00eb kush \u00ebsht\u00eb menaxheri. K\u00ebshilli mbikqyr\u00ebs i nj\u00eb korporat\u00eb ka auditorin dhe drejtori ekzekutiv dhe auditori varen nga k\u00ebshilli mbikqyr\u00ebs. N\u00eb fakt auditori paguhet nga drejtori ekzekutiv merret n\u00eb pun\u00eb nga ai, pra kemi t\u00eb b\u00ebjm\u00eb me nj\u00eb profil q\u00eb ka konflikt interesi.<\/p>\n

Kemi disa nivele t\u00eb kontrollit; kontrolli i brendsh\u00ebm i nj\u00eb nd\u00ebrmarrje, kontrolli i ministris\u00eb, Kontrolli i Lart\u00eb i Shtetit. A mund t\u00eb krijojm\u00eb nj\u00eb kakofoni midis institucioneve t\u00eb kontrollit dhe askush nuk b\u00ebn detyr\u00ebn e tij? A \u00ebsht\u00eb e mundur q\u00eb t\u00eb profilizohen secili prej tyre? Psh. KLSH duhet t\u00eb jet\u00eb ekskluzivisht p\u00ebr performanc\u00ebn, nd\u00ebrsa kontrolli i brendsh\u00ebm t\u00eb shikoj\u00eb aspekte juridike, ligjore etj.<\/p>\n

Meqen\u00ebse kemi auditim publik, a \u00ebsht\u00eb e mundur q\u00eb vet\u00eb publiku t\u00eb kthehet n\u00eb nj\u00eb auditor masiv? Pse proceset e prokurimeve t\u00eb m\u00ebdha publike t\u00eb mos b\u00ebhen n\u00ebn mbikqyrjen e drejtp\u00ebrdrejt\u00eb t\u00eb publikut?<\/p>\n

Pse organizatat e shoq\u00ebris\u00eb civile, organizatat profesionale, akademike, departamenti etj., t\u00eb ftohen dhe t\u00eb marrin pjes\u00eb dhe t\u00eb shohin se si b\u00ebhet nj\u00eb prokurim publik? A ka auditim m\u00eb t\u00eb mir\u00eb se sa ky? Kur ne garantojm\u00eb q\u00eb n\u00eb gjenez\u00eb procesi b\u00ebhet transparent dhe i hapur.<\/p>","protected":false},"excerpt":{"rendered":"

Department\u2019s Book Review n\u00eb UET\/ Sektori Publik, nevoja p\u00ebr auditim M\u00ebnyra m\u00eb e mir\u00eb p\u00ebr t\u00eb siguruar menaxhimin e mir\u00eb t\u00eb qeverisjes, n\u00eb rang lokal apo qendror, si edhe organizatave publike, mbetet auditimi i brendsh\u00ebm. Mbi sfidat dhe mang\u00ebsit\u00eb q\u00eb … <\/p>","protected":false},"author":1,"featured_media":10400,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61],"tags":[],"class_list":["post-9066","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-te-ndryshme"],"yoast_head":"\nDepartment\u2019s Book Review n\u00eb UET\/ Sektori Publik, nevoja p\u00ebr auditim - UET<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/uet.edu.al\/en\/departments-book-review-ne-uet-sektori-publik-nevoja-per-auditim\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Department\u2019s Book Review n\u00eb UET\/ Sektori Publik, nevoja p\u00ebr auditim - UET\" \/>\n<meta property=\"og:description\" content=\"Department\u2019s Book Review n\u00eb UET\/ Sektori Publik, nevoja p\u00ebr auditim M\u00ebnyra m\u00eb e mir\u00eb p\u00ebr t\u00eb siguruar menaxhimin e mir\u00eb t\u00eb qeverisjes, n\u00eb rang lokal apo qendror, si edhe organizatave publike, mbetet auditimi i brendsh\u00ebm. 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