Vidaus audito metodikų Žemės ūkio ministerijos vidaus audito departamente taikymo praktikoje analizė

Since 2003 Board of Exchequer performed a large work creating internal audit methodology. The main goal of formulated methodologies, references is to help Public Institution‘s Internal Audit‘s Department organize the performance of Internal Audit also considering the particularity of Public Institution‘s activity to create its proper methodology. In this study is discussed the theoretical dimensions of Internal Audit‘s methodologies, which confirmed by Board of Exchequer, analyzed what methodologies guide the Ministry of Agriculture of the Republic of Lithuania in performing Internal Audit, in what methods Internal Audit’s Department calculate Audit risk, evaluate Internal control. Practical problems by implementing theoretical requirements also discussed. The aim of this study was to analyze Internal Audit‘s methodologies confirmed by Board of Exchequer and it‘s practical adjustment aspects in the Ministry of Agriculture Internal Audit‘s Department. In this study was set the hypothesis – Internal Audit‘s methodologies confirmed by the Board of Exchequer are the main foundation arranging Internal Audit practice in the Ministry of Agriculture of the Republic of Lithuania. To check the hypothesis, the content analysis of the Ministry of Agriculture Internal Audit‘s Department was chosen. The study had proved the hypothesis. Internal auditors of the Minsitry of Agriculture are guiding Internal Audit‘s methodologies confirmed by the Board of Exchequer, by implementing strategic and yearly plans, programs, evaluating Internal control system, calculating Audit’s risk, preparing Internal Audit’s report and prosecuting post Audit practice. The Content analysis of the Ministry of Agriculture Internal Audit‘s Department also pointed the practical problems of methodologies in such spheres: normative Law acts, internal auditors qualification, methodical material. The results of the research showed is necessary to implement flexible Guide of Internal Audit, bringing a systematic to Internal Audit in this way, to rule Standarts for the profesional practice of Internal Auditing, the main atention paying to Attribute and Performance Standarts also to organize the Board of Exchequer more practical trainings and conferences in National and International degree.