Enhancing Public Procurement Quality: The Impact of Auditing in Kosovo's Public Enterprises

Abstract

Public procurement is a critical aspect of economic growth in today's world, particularly in developing countries. The aim of this research is to analyze the National Audit Office's findings of irregularities in public sector institutions regarding public procurement and demonstrate the importance of auditing in improving the public procurement process, especially in public enterprises. Specifically, this study examines how auditing can enhance the quality of public procurement in the Republic of Kosovo, where it is used in public enterprises. The researcher obtained information from the auditor's report on the National Audit Office's annual financial statements and the annual reports on the annual financial statements of public enterprises. Through data analysis and statistical evaluation methods based on the findings and the implementation of the auditor's recommendations related to the findings in the public procurement process, the study concludes that auditing has a positive impact on improving the quality of public procurement.