Small and medium enterprises currently represent the major part of economic activities throughout the world. In Albania, they represent the largest proportion of all types of enterprises, providing a lot of opportunities for employment. Mechanisms of internal control are a tool and a way of...

In the contemporary economic reality and organization's activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to...