Įvairių šalių audito patirties lyginamoji analizė
Lukauskaitė, Judita |
Puškorius, Stasys | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Staškevičius, Juozapas Audvidas | Darbo gynimo komisijos pirmininkas / Thesis Defence Board Chairman |
Bukaveckienė, Rima | Recenzentas / Rewiewer |
Arimavičiūtė, Malvina | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Svetikas, Kostas Žymantas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Lakis, Juozas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Kaziliūnas, Adolfas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Veiklos auditas – nauja viešojo sektoriaus institucijų veiklos kontrolės forma, analizuojanti ne finansinį tam tikros institucijos, o būtent veiklos, rezultatų pasiekimo aspektą, pasaulyje atsiradusi apie 1979 metus. Lietuva – jauna valstybė, neturinti itin daug viešojo sektoriaus institucijų veiklos audito patirties bei tradicijų šioje srityje, nėra ir pakankamai teisės aktų, reglamentuojančių veiklos audito procesą, taigi išsiaiškinti, išanalizuoti ir pritaikyti praktikoje kitų pasaulio valstybių veiklos audito atlikimo principus yra itin aktualu. Taigi toks ir yra pagrindinis mokslinio tiriamojo darbo “Įvairių šalių audito patirties lyginamoji analizė” tikslas: išanalizuoti trylikos pasaulio valstybių (Prancūzijos, Italijos, Olandijos, Vokietijos, Čekijos, Vengrijos, Didžiosios Britanijos, Suomijos, Norvegijos, Kanados, JAV, Australijos ir Slovėnijos) veiklos audito atlikimo procesą ir pateikti pasiūlymus, kas turėtų būti keičiama Lietuvos Respublikoje atsižvelgiant į pasaulio praktiką.
Performance audit is a new form of control of public sector institutions, which analyses not financial, as usually, but performance and achievements of results aspects in these institutions. This type of audit could be dated to 1979. Lithuania is very young country which does not have sufficient experience and traditions in performance audit, there are no appropriate amount of legislation for performance audit and its process regulation so it is eminently topical question to find out, analyze and put in practice the experience of other countries in performance audit principles and its process. So the main idea of the study “Comparative analysis of audit experience in various countries” is to analyze the process of performance audit in thirteen countries (France, Italy, Netherlands, Germany, Czech, Hungary, Great Britain, Finland, Norway, Canada, USA, Australia and Slovenia) and to offer the suggestions how the situation of performance audit system could be changed and improved in Lithuania by the practice of other countries. In the order to realize the main idea of the study, the author analyzes basic phases of performance audit process, such as the planning of performance audit, audit evidence, data analysis and reporting. In accordance with these phases of performance audit all thirteen countries are compared with each other; the author is looking for similarities and differences, advantages and defects of every single country and is system of performance audit: for example, every country has its individual requirements for planning the audit and its plan composition and by these aspect all countries could be grouped to seven types; by the aspect of audit evidence conception and the process of collecting the performance audit evidences there could be define five groups of countries; by the aspect of the methods of data analysis all countries could be grouped to six types; after the analysis of the reporting of performance audit in these thirteen countries this could be concluded that there are three types of reporting of performance audit. Also this could be said that in study the author briefly analyses the history of performance audit, the place of performance audit institutions in all system of public sector in various countries and the structure of these performance audit institutions and the institutions, which are usually audited. In the end of the study and after the analysis of these countries and their performance audit process, practice and experience the author gives the suggestions and recommendations how the performance audit system in National Audit Office of the Republic of Lithuania could be changed and improved.