TIRANA, November 26 – The Ministry of Finance has officially published the Internal Audit Manual. This key document aims to modernize internal control across public administration. It also seeks to ensure better management of state funds and assets.

The Minister of Finance said the manual arrives at a crucial moment. Albania is preparing to close Chapter 32, “Financial Control,” in its EU integration process.

The ministry explained that the manual will serve as a practical guide for all internal audit structures in public institutions. It aligns procedures, standards, and professional approaches with methodologies of the European Union and the International Institute of Internal Auditors (IIA).

The manual aims to strengthen professionalism among internal auditors. It emphasizes ethics, independence, the role of auditing in governance, risk management, and internal control systems.

It includes twelve main chapters. These cover international internal audit principles and standards. They define roles and responsibilities for institutions and auditors. The chapters also address audit independence, professional ethics, and different audit types, including performance, financial, and IT audits.

The manual highlights good governance and the “Three Lines of Defense” model. It details strategic and annual audit planning. It provides guidance on fieldwork, reporting, tracking recommendations, and measures to improve audit quality.

A major section focuses on process standardization. It defines six key aspects: standard formats for strategic and annual plans, audit documents, final reports, follow-up on recommendations, and audit quality self-assessments.

The Ministry of Finance confirmed it will provide training and technical assistance. These efforts aim to ensure correct implementation of the manual across all state institutions.

/a.p./