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Auditorių nuomonės apie veiklos audito kokybės problemas veiklos audito procese tyrimas
Burlėgaitė, Rasa |
Staškevičius, Juozapas Audvidas | Darbo gynimo komisijos pirmininkas / Thesis Defence Board Chairman |
Svetikas, Kostas Žymantas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Puškorius, Stasys | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Kaziliūnas, Adolfas | Recenzentas / Rewiewer |
Kaziliūnas, Adolfas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Arimavičiūtė, Malvina | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Lakis, Juozas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Darbo tikslas – ištirti auditorių nuomonę apie veiklos audito kokybės problemas veiklos audito procese ir pateikti pasiūlymus dėl veiklos audito proceso tobulinimo. Darbui buvo keliami šie uždaviniai: 1) Atlikti valdymo kokybės vertinimo teorinę analizę. 2) Išnagrinėti veiklos audito ypatumus. 3) Empirinio tyrimo pagalba identifikuoti Lietuvos veiklos audito specifika. 4) Nustatyti audito metodologijos (vadovo) naudojimo efektyvumą. 5) Suformuluoti veiklos audito proceso tobulinimo pasiūlymus. Darbo hipotezė - pagrindinė auditorių veiklos problema yra audito apimtis ir metodologijos stoka.
The study has an objective to analyze the opinions of auditors about performance audit quality problems in performance audit process and to offer suggestions in improvement of performance audit process. This study has few tasks: 1) to make a theoretical analysis of evaluation of possession quality; 2) to analyze the peculiarities of performance audit; 3) to identify empirically the specifics of Lithuanian performance audit; 4) to determine the effectiveness of audit methodology (guideline) usage; 5) to formulate suggestions in improvement of performance audit process. The study has a hypothesis – according to the auditors, the extent of audit and imperfections of methodology negatively influence over the process of performance audit. The master's degree study consists of three parts. The evaluation of the possession quality is analyzed, the problems of possession quality in organization's activity are discussed in the first part of the study. The specifics of performance audit are analyzed in the second part of this study. The results of this empirical study are presented in the third part. The results and recommendations are presented at the end of this study. Concluding this study, the majority investigators institutions activity management interpret this as an internal managemental behavior model, describing some sort of institutional quality, normative, relation, tradition and contact manner totality. Performance audit – the opportunity to conform the organizational structure of the company by the basis of audit inference, to determine the responsibility field division, to install necessary governing processes. After the empirical study, the conclusion has been made, that more than a half of respondents use performance audit guidelines by the time of audit. The major factors influencing the quality of audit are auditors qualification and professionalism, the most valuable personal characteristics at the work of auditors are foresight and observation. The majority of respondents fully or partially agree that the most important problem of performance auditors is the extent of audit and the lack of methodology. This confirms the hypothesis. Because the statistically significant differences determined subject to auditors' sex, the study was proposed an offer when the age groups up to 30 years and over 50 years, and also according to the work experience up to 5 years and over 10 years, that it is necessary to take into consideration the opinion differences in forming work groups for an audit. Mixed groups are very useful – men and women, up to 30 and over 50 years old staff, also less and more experienced auditors. This will increase the quality and the performance of the task (more experienced auditors take less time than their younger colleagues).