Veiklos audito elementai: analizė ir auditas
| Author(s) | |
|---|---|
Mackevičius, Jonas | Vilniaus universitetas |
Mykolo Romerio universitetas |
| Date Issued |
|---|
2011 |
Veiklos audito esmę išreiškia jo struktūriniai elementai. Veiklos audito elementai neretai aiškinami labai glaustai, neatskleidžiant į tai, ką turėtų daryti auditorius, kokias procedūras taikyti tiriant ekonomiškumą, efektyvumą ir (ar) rezultatyvumą. Be to, šios sąvokos neretai aiškinamos skirtingai. Straipsnyje nagrinėjamas veiklos audito struktūrinių elementų sąvokų apibūdinimas užsienio ir Lietuvos autorių darbuose. Nustatytos veiklos ekonomiškumo, efektyvumo ir rezultatyvumo auditų tikrinimo ir vertinimo sritys bei metodai, pateikti veiklos audito struktūrinių elementų bendrųjų rizikų veiksniai ir jų vertinimo aspektai.
Examining the economy in using physical resources includes determining, for example, whether space is used optimally (measured as per fulltime staff equivalent compared with benchmarks, standards, or comparable operations). The audit of the efficiency of process. Process efficiency is technically measured as the relation between outputs and inputs. Outputs are the services or products produced by organization activity. Inputs are the resources expended or consumed. Inputs are measured by such units as staff time, or full-time staff equivalents. The relation between outputs and inputs is measured by two primary efficiency ratios: the unit cost and the productivity. The audit the effectiveness of output and outcome. Output effectiveness represents the quality of the services or products produced. In addition to the expectation that organization should use inputs economically and conduct processes efficiently, citizens, taxpayers, and parliamentarians also expect organizations to produce effective outputs. Expectations for output effectiveness can be established in a variety of forms, including output quantity, quality, and timeliness. Outcomes are the results achieved by the organizations. They often represent the most difficult performance aspect to measure. Outcome effectiveness measures the quality of outcomes and the extent to which organization results are directly related to the activity. Characteristics that can be measured for assessing outcome effectiveness are the results of a activity or the degree to which the organization mission was achieved. Performance audit involves determining whether the audit is aimed at auditing the economy of input use, the efficiency of activity processes, or the effectiveness of activity outputs and outcomes -in other words, the aspects of performance to be examined.