Bojken Erebara, Eneida Ibrahimi, Ervisa Luca & Xhuljan Vrapi

The focus of this study is about internal auditors independence by taking public institutions as a study case. The methodology used is qualitative, with the aim of getting deeper conclusion and to monitor the way how the auditor thinks and judge the phenomenon. Fistly is used the method of questionaries by the Likert method filled from 27 auditors of public institutions , then by using the method of critical incident was seen the opinion of auditors for the case studied. Ky studim është i vlefshëm pikësëpari për tu përdorur nga organet që hartojnë projektligjet mbi pavarsinë e audituesve të brendshëm dhe për institucionet te cilat kanë departament auditimi. This study is valuable for institutions that compose the drafts laws on internal auditors independence and for institutions which have auditing department.
Key words: independence, internal auditors, Likert method, critical incident method
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