Control Environment in Kosovo Public Institutions

The study on how is Internal Control System developed in public institutions of a special importance for modalities, forms and the manner application relevant strategies functioning internal control environment institutions. In this paper, there treated existing situation system finances its implementation sector. For to function effectively, should exist coherent which includes responsibilities financial management from managers Publicly Owned Enterprises with complete audit, exists development add value. Kosovo institutions, framework offered by legislation institutional mechanism according these parameters.