Veiklos audito profesinės praktikos standartai ir jų taikymo ypatumai Lietuvos Respublikos Aplinkos ministerijos Vidaus audito tarnyboje
Gulbinaitė, Gitana |
Svetikas, Kostas Žymantas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Tumėnas, Aurimas | Recenzentas / Rewiewer |
Lakis, Juozas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Puškorius, Stasys | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Kaziliūnas, Adolfas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Staškevičius, Juozapas Audvidas | Darbo gynimo komisijos pirmininkas / Thesis Defence Board Chairman |
Arimavičiūtė, Malvina | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Kokią sritį benagrinėtume šiandien, bet kurioje atrasime aktualių klausimų ne tik mums bet ir visuomenei. Kiekvieną veiklą reglamentuoja tam tikri teisės aktai ir normos, skiriasi tik jų tobulumas ir kokybė. Lietuva kaip nepriklausoma valstybė yra dar jauna, o „audito“ sąvoka ir jo teisinės tradicijos Lietuvoje tėra tik „vaikas“. Vidaus auditas Lietuvos viešųjų juridinių asmenų (taip pat ir LR Aplinkos ministerijoje) veikloje tikrai dar neužima jam priklausančios vietos organizacijoje. Kiekviena veikla, kaip ir vidaus auditas viešajame sektoriuje, priklauso nuo to, kokia teisinė bazė ją reglamentuoja. Dėl šios priežasties darbe buvo nagrinėjami Vidaus audito profesinės praktikos standartai, LR Aplinkos ministerijos vidaus audito tarnybos veiklą reglamentuojanti teisinė bazė. Vidaus audito profesinės praktikos standartai ir jų taikymas viešajame sektoriuje yra ne tik nauja ir aktuali tema (nes iki šiol niekas viešai nenagrinėjo) viešojo sektoriaus vidaus auditoriams, bet ir yra pakankamai problematiška.
Any sphere taken to be analyzed today comprises actual questions not only for us but also for the society. Each activity is regulated by certain legal acts and rules; the difference is only in their perfection and quality. Lithuania as an independent country is still very young, therefore the concept of audit and its legal traditions in Lithuania are still ‘children’. Internal audit in the activities of public legal entities (also in the Ministry of Environment of the Republic of Lithuania) do not yet take the right place in an organization. Every activity as the internal audit in public sector depends on which legal base it is regulated. Therefore, this paper deals with the standards of professional practice of internal audit and legal base regulating activities of internal audit of the Ministry of Environment of the Republic of Lithuania. Standards of professional practice of internal audit and their application in the public sector is not only recent and relevant issue (as it was not analysed publicly so far) for the auditors of public sector but also quite topical. One of the claims raised by the European Commission is to run membership funds credibly and effectively - could be implemented via secure system of internal control and audit. In order to implement this aim comprehensive and legal methodological issue – standards of internal audit practice of Lithuania that would sign and correspond to the main requirements for the auditors in the EU are needed. The aim of this paper was to analyse standards of the activity audit, compare them to legal acts of the Ministry of Environment of the Republic of Lithuania regulating the activities of the internal audit, analyse implementation peculiarities of standards of internal audit professional practice. Aims: analyse Lithuanian audit, legal acts of the Ministry of Environment of the Republic of Lithuania regulating the activities of the internal audit, and standards of internal audit professional practice, find differences and similarities between them, draw conclusions and offer recommendations. The above mentioned documents helped to ground the hypothesis that the internal audit in the Ministry of Environment follows the standards of professional practice of internal audit. In the methodological part of the work the importance and evaluation of standards of internal audit professional practice were analysed. The second part of work reviews the environment of Lithuanian audit and legal basis i.e. the main laws, resolutions and orders that regulate it. The third part analyses the structure of the Ministry of Environment of the Republic of Lithuania and internal audit service and legal environment regulating its activities. The manual of internal audit of the Ministry of Environment of the Republic of Lithuania and the internal audit professional practice standards were compared. Similarities and differences were analysed and provided relating them to the internal audit professional practice standards and other documents regulating the work of internal audit service of the Ministry of Environment. Furthermore, the most topical problems, questions and recommendations were provided. Internal audit of the Ministry of Environment in Lithuania follows the standards of internal audit professional practice, however, the system of internal audit in the public sector which could encompass the overall coordination: methodological management, qualification improvement of internal auditors that is of good quality and protection of rights of auditors is not yet finished.