Legal Aspects on the Audit of the Albanian Olympic Community by the International Organisations


  • Saimir Shatku Phd. Sports University of Tirana, Albania
  • Ismail Varoshi



Supreme State Audit Institution; The Albanian National Olympic Committee; audit; financial report; transparency; financial control.


One of the main factors influencing the determination of the degree of democratization of a country and its economic development is the transparency of decision-making bodies and its free exercise without being influenced by political factors and other related elements. Transparency is the most important element in the exercise of any activity of any budget institution or economic entity, for the fact that it creates credibility and security for the general public in undertaking new initiatives, as well as offers strong grounds for fair and effective powers of all state institutions. To achieve this goal, a stable state approves in its constitutional and legal acts, the creation of special and independent structures with the sole purpose of controlling the legality and efficiency of the activity of any state body or even of private entities. Such special structures help to create a strong and constitutional power that exercises its core activity through independent bodies in full compliance with the legislation in force. It should be acknowledged that often different subjects or institutions exercise their activity by causing irregularities in conformity with the law and thereby violating openly other legal rights arising from them. For the purpose of avoiding and eliminating these abuses, the legislature has created an independent body of Supreme State Audit which enables the exercise of effective control over any activity of state bodies and institutions. This right which enables the exercise of such control in the legal language shall be considered as an audit process.




How to Cite

Shatku, S., & Ismail Varoshi. (2019). Legal Aspects on the Audit of the Albanian Olympic Community by the International Organisations. European Journal of Interdisciplinary Studies, 5(1), 4–11.