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Audituesit Publik Kopertina 13 -t Konferenca e IV Shkencore KLSH 1925 ANALIZA 13 ANALIZA E RISKUT E RISKUT Volumi I-rë Shkencore 20-22.6.2016 Konferenca e Katërt Seria : botime KLSH 09/2016/60 08 /20 16/59 KLSH 08/2016/59 1925 Seria : botime KLSH 09/2016/60 Tiranë 2016 KONTROLLI I LARTË I SHTETIT Experentia mutua omnibus prodest AUDITIMI PUBLIK REVISTË KATËRMUJORE kërkimore-shkencore-informative shqip - anglisht Nr. 13/2016, Tiranë ISSN 2308-6106 Viti i V-të i botimit 2016 Janar-Prill 2016 Seria : botime KLSH - 08/2016/59 ALBANIAN SUPREME AUDIT INSTITUTION Titulli: Experentia mutua omnibus prodest AUDITIMI PUBLIK NR.13 Redaktore: Irena Islami PUBLIC AUDIT Art Design: Elisa Metaj EVERY FOUR MONTHS MAGAZINE of reseach, science and information in Albanian and in English Seria: botime KLSH - 08/2016/59 No. 13/2016, Tirana ISSN 2308-6106 January - April 2016 Series:Publications ALSAI - 08/2016/59 Shtypur në Shtypshkronjën ” ILAR” Tiranë 2016 ALBANIAN SUPREME AUDIT INSTITUTION Titulli: Experentia mutua omnibus prodest AUDITIMI PUBLIK NR.13 Redaktore: Irena Islami PUBLIC AUDIT Art Design: Elisa Metaj EVERY FOUR MONTHS MAGAZINE of reseach, science and information in Albanian and in English Seria: botime KLSH - 08/2016/59 No. 13/2016, Tirana ISSN 2308-6106 January - April 2016 Series:Publications ALSAI - 08/2016/59 Shtypur në Shtypshkronjën ” ILAR” Tiranë 2016 BORDI SHKENCOR Dr. Bujar Leskaj, Kryetar i KLSH Kryetar I NDERUAR LEXUES ! Prof. Dr. Dhori Kule, Rektor, Universiteti i Tiranës Anëtar Kemi kënaqësinë t’Ju paraqesim numrin e 13-të të Revistës kërkimore Prof. Dr. Omer Stringa Profesor, Fakulteti i Ekonomisë (UT) (Kryeredaktor) Anëtar shkencore “Auditimi Publik”. Prof. Dr. Jorgji Bollano, Kryetar i Këshillit Kombëtar të Kontabilistëve Anëtar Në këtë numër të 13-të të Revistës kanë kontribuar me shkrimet e tyre Drejtues të Institucioneve Supreme të Auditimit (SAI) dhe të Prof.Dr. Skënder Osmani, Fakulteti i Gjeologjisë dhe Minierave Anëtar Organizatave Ndërkombëtare të SAI-ve si z. Arno Visser, President i Prof. Dr. Ardian Nuni, Anëtar i Gjykatës së Lartë Anëtar EUROSAI-t dhe Dr.Igor Soltes, deputet i Parlamentit Europian dhe ish- President i SAI-t Slloven; profesionistë të fushës së Ekonomisë si Prof.Dr. Prof. Dr. Sotiraq Dhamo, Përgjegjës i Departamentit të Kontabilitetit FE (UT) Anëtar Sherif Bundo, Prof.Dr.Sazan Guri, Dr.Zef Preçi, përfaqësues nga institucione të tjera shtetërore, drejtues dhe auditues të KLSH-së, etj. Prof. Dr. Aurela Anastasi, Akademik, Fakulteti i Drejtësisë (UT) Anëtar Prof. Dr. Argita Berisha, Profesor, Fakulteti i Drejtësisë (UT) Anëtar Janë të ftuar të publikojnë punimet dhe opinionet e tyre kontabilistë, financierë, ekonomistë të përgjithshëm, specialistë të enteve publike dhe Prof. Dr. Lindita Lati, Kryetare e Autoritetit të Konkurrencës Anëtar private, akademikë, ekspertë të shoqërisë civile, profesionistë të pavarur si dhe çdo i interesuar që gjen me vend trajtimin e një çështjeje të caktuar Prof. Dr. Heinz-Dieter Wenzel, Profesor, Universiteti i Bambergut, Gjermani Anëtar me interes në auditimin dhe vlerësimin e administrimit publik të vendit, Dr. Igor Soltes, ish-President i Gjykatës së Auditimit të Sllovenisë Anëtar bazuar në moton e INTOSAI “Experentia mutua omnibus prodest (Eksperienca e Përbashkët ju shërben të gjithëve)”. Prof. Dr. Iraj Hashi, Universiteti Staffordshire në Britaninë e Madhe Anëtar Bordi Editorial i Revistës ju fton të shprehni vërejtjet dhe sugjerimet tuaja Prof. Dr. Tonin Kola, Profesor, Fakulteti i Ekonomisë (UT) Anëtar në funksion të përmirësimit, të rritjes së cilësisë dhe efikasitetit të saj me Prof. As. Dr. Sazan Guri, Instituti “ G& G Group” Anëtar qëllim që kjo Revistë Shkencore, të jetë një mundësi më shumë për zhvillimin e debatit në fushën e auditimit dhe më gjerë. Prof.As. Dr. Manjola Naço, Drejtore Departamenti, KLSH Anëtar Prof.As.Dr. CPA Hysen Çela, Kryetar i IEKA, Managing Partner,nH Anëtar ME RESPEKT, EuroConsult BORDI EDITORIAL Prof. As.Dr. Flutura Kola, Profesor, Fakulteti i Drejtësisë (UT) Anëtar SEKRETARIATI Irena Islami Sekretare Kolegjiumi Adresa e redaksisë Kontrolli i Lartë i Shtetit Bulevardi “ Dëshmorët e Kombit”, nr. 3, Tiranë Tel./ Fax. 04/ 228485, Tel. 04/ 251267 Web-site: www.klsh.org.al, E-mail: [email protected], [email protected] BORDI SHKENCOR Dr. Bujar Leskaj, Kryetar i KLSH Kryetar I NDERUAR LEXUES ! Prof. Dr. Dhori Kule, Rektor, Universiteti i Tiranës Anëtar Kemi kënaqësinë t’Ju paraqesim numrin e 13-të të Revistës kërkimore Prof. Dr. Omer Stringa Profesor, Fakulteti i Ekonomisë (UT) (Kryeredaktor) Anëtar shkencore “Auditimi Publik”. Prof. Dr. Jorgji Bollano, Kryetar i Këshillit Kombëtar të Kontabilistëve Anëtar Në këtë numër të 13-të të Revistës kanë kontribuar me shkrimet e tyre Drejtues të Institucioneve Supreme të Auditimit (SAI) dhe të Prof.Dr. Skënder Osmani, Fakulteti i Gjeologjisë dhe Minierave Anëtar Organizatave Ndërkombëtare të SAI-ve si z. Arno Visser, President i Prof. Dr. Ardian Nuni, Anëtar i Gjykatës së Lartë Anëtar EUROSAI-t dhe Dr.Igor Soltes, deputet i Parlamentit Europian dhe ish- President i SAI-t Slloven; profesionistë të fushës së Ekonomisë si Prof.Dr. Prof. Dr. Sotiraq Dhamo, Përgjegjës i Departamentit të Kontabilitetit FE (UT) Anëtar Sherif Bundo, Prof.Dr.Sazan Guri, Dr.Zef Preçi, përfaqësues nga institucione të tjera shtetërore, drejtues dhe auditues të KLSH-së, etj. Prof. Dr. Aurela Anastasi, Akademik, Fakulteti i Drejtësisë (UT) Anëtar Prof. Dr. Argita Berisha, Profesor, Fakulteti i Drejtësisë (UT) Anëtar Janë të ftuar të publikojnë punimet dhe opinionet e tyre kontabilistë, financierë, ekonomistë të përgjithshëm, specialistë të enteve publike dhe Prof. Dr. Lindita Lati, Kryetare e Autoritetit të Konkurrencës Anëtar private, akademikë, ekspertë të shoqërisë civile, profesionistë të pavarur si dhe çdo i interesuar që gjen me vend trajtimin e një çështjeje të caktuar Prof. Dr. Heinz-Dieter Wenzel, Profesor, Universiteti i Bambergut, Gjermani Anëtar me interes në auditimin dhe vlerësimin e administrimit publik të vendit, Dr. Igor Soltes, ish-President i Gjykatës së Auditimit të Sllovenisë Anëtar bazuar në moton e INTOSAI “Experentia mutua omnibus prodest (Eksperienca e Përbashkët ju shërben të gjithëve)”. Prof. Dr. Iraj Hashi, Universiteti Staffordshire në Britaninë e Madhe Anëtar Bordi Editorial i Revistës ju fton të shprehni vërejtjet dhe sugjerimet tuaja Prof. Dr. Tonin Kola, Profesor, Fakulteti i Ekonomisë (UT) Anëtar në funksion të përmirësimit, të rritjes së cilësisë dhe efikasitetit të saj me Prof. As. Dr. Sazan Guri, Instituti “ G& G Group” Anëtar qëllim që kjo Revistë Shkencore, të jetë një mundësi më shumë për zhvillimin e debatit në fushën e auditimit dhe më gjerë. Prof.As. Dr. Manjola Naço, Drejtore Departamenti, KLSH Anëtar Prof.As.Dr. CPA Hysen Çela, Kryetar i IEKA, Managing Partner,nH Anëtar ME RESPEKT, EuroConsult BORDI EDITORIAL Prof. As.Dr. Flutura Kola, Profesor, Fakulteti i Drejtësisë (UT) Anëtar SEKRETARIATI Irena Islami Sekretare Kolegjiumi Adresa e redaksisë Kontrolli i Lartë i Shtetit Bulevardi “ Dëshmorët e Kombit”, nr. 3, Tiranë Tel./ Fax. 04/ 228485, Tel. 04/ 251267 Web-site: www.klsh.org.al, E-mail: [email protected], [email protected] Beata Blasiak-Nowak Auditimi i ECA-s dhe NIK-ut polak Marzena Rajczewska mbi rezultatet e shpenzimeve Këshilltare në Departamentin e Auditimit buxhetore 2014-2020 të Bashkimit 69 të Administratës Publike të NIK-ut Europian (Botuar në EUROSAI Journal, nr.04, Prill 2016) PËRMBAJTJA Korrupsioni si fenomen dhe masat që Mirela Kapo, kandidate PhD duhet të merren me qëllim luftimin e Avjerina Bazaj, Msc. 81 këtij fenomeni Fakulteti i Drejtësisë TITULLI AUTORI FAQE Universiteti i Tiranës Mundësitë për zbatimin e praktikave OJQ “Aksioni Qytetar Kolumbi” të qeverisjes së mirë dhe (AC-Columbia). Ne, Qytetarët! llogaridhënies për ndjekjen dhe 97 (Botuar në revistën e OLACEFS). (“Ne SAI-t përballemi me sfidat e Arno Visser, President i EUROSAI-t auditimin e Objektivave të Zhvillimit shekullit XXI, duke përdorur teknikat Botuar në Revistën e INTOSAI-t (Pranverë 11 të qëndrueshëm në Amerikën Latine e shekulli të XX-të në institucionet e 2016) shekullit të XIX-të”) Dr. Louis Galea, anëtar i ECA Roli i ECA-s, lidhur me reagimin e BE- (Botuar ne EUROSAI Journal, nr.04, Prill 107 së ndaj krizës financiare Formaliteti kundrejt parimeve të 3E- Dr. Igor Šoltes, Eurodeputet & zv/Kryetar i 2016) ve në procedurat e prokurimit Komisionit të PE-së për Kontrollin e 15 Buxhetit të Bashkimit Europian Prezantuar nga Sekretari i Përgjithshëm i Raporti mbi aktivitetin 2015-2016 të Prof.Dr.Sherif Bundo EUROSAI-t në takimin e 44- të Bordit 111 EUROSAI-it Risitë, sfidat dhe disa refleksione mbi Fakulteti i Ekonomisë, Universiteti i Drejtues auditimin e pasqyrave të reja Tiranës 21 financiare Erëza ARIFI Aktivitete të KLSH-së Fakulteti i Ekonomisë, Universiteti i Info nga vendi 123 Tiranës (Janar-Prill 2016) Domosdoshmëria e marrjes së masave të nevojshme për Prof.Dr.Niko Pano reduktimin – mënjanimin e impaktit Akademik Prof.Dr.Gudar Beqiraj Zyra Kombëtare e Auditimit të 29 Profil 147 të veprimtarisë së pakontrolluar Akademik Prof.Dr.Salvator Bushati Finlandës antropogjene në sistemin liqenor të Prespës Moratoriumi për koncesionet dhe Dr.Zef Preçi Kontrolli i Shtetit i Izraelit Profil 151 43 PPP-të, nevojë e kohës… Qendra Shqiptare për Kërkime Ekonomike Ç’duhet të dijë një auditues mbi Prof.Dr.Sazan Guri Gjykata e Llogarive e Moldavisë Profil 157 55 menaxhimin e mbetjeve urbane “G&G”Group Beata Blasiak-Nowak Auditimi i ECA-s dhe NIK-ut polak Marzena Rajczewska mbi rezultatet e shpenzimeve Këshilltare në Departamentin e Auditimit buxhetore 2014-2020 të Bashkimit 69 të Administratës Publike të NIK-ut Europian (Botuar në EUROSAI Journal, nr.04, Prill 2016) PËRMBAJTJA Korrupsioni si fenomen dhe masat që Mirela Kapo, kandidate PhD duhet të merren me qëllim luftimin e Avjerina Bazaj, Msc. 81 këtij fenomeni Fakulteti i Drejtësisë TITULLI AUTORI FAQE Universiteti i Tiranës Mundësitë për zbatimin e praktikave OJQ “Aksioni Qytetar Kolumbi” të qeverisjes së mirë dhe (AC-Columbia). Ne, Qytetarët! llogaridhënies për ndjekjen dhe 97 (Botuar në revistën e OLACEFS).
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