Viešojo sektoriaus išorės veiklos audito modelis
Mykolo Romerio universitetas |
| Date |
|---|
2011 |
Egzistuoja skirtingi viešojo sektoriaus veiklos audito modeliai, o vienos nuomonės dėl jų taikymo galimybių ar ribotumų nesama nei tarp audito praktikų, nei tarp teoretikų. Straipsnyje pateikiami viešojo sektoriaus veiklos audito modelio kūrimo bendrieji principai, išnagrinėtas finansų valdymo proceso vertinimas veiklos audito metu; pristatytas viešojo sektoriaus veiklos audito modelis, pagrįstas finansų valdymo proceso vertinimu.
The aim of this paper is to construction of the public sector performance audit model and identification of its key stages. There has proposed the public sector performance audit model that may be represented in the form of the interrelated and harmoniously functioning structure. The principles of sound financial management are the essential public finance management principles providing the grounds for linking of financial management process with managerial objectives. For the purpose of the generalisation of theoretical and empirical surveys, and with a view to substantiating the model proposed, the author in the present paper has suggested distinguishing seven principal financial management process stages: target setting, planning, budgeting, implementing and management control, presentation of accounts, follow-up and reporting, evaluation, and four principal objectives of management: performance management, activity management, recourse management, budgetary management. The constituent parts as distinguished constitute the basis for the proposed public sector performance audit model. They represent the relevant interrelationships and the impact of the results upon any subsequent processes.