Išorinis ir vidinis viešųjų įstaigų auditas

Abstract

The author of this final Master's paper is scrutinizing theoretical basics of audit by making a presentation of audit sorts, classification of audit types in conformity with their main features, by specifying the purposes and tasks of external and internal audit while clarifying similarities and differences between them. The audit of public institutions is analyzed in the context of different government levels 9national, regional and local0 with practical examples. Audit performance is discussed in a concise manner. An attempt is made to disclose which public institutions have ministries, county governors or municipal councils as their founders or stakeholders, which legal acts observe and methods follow internal and external auditors while carrying out audits of the public institutions that are attributed to the power sphere of the above-mentioned founders. It is interesting to get to know the audit outcome 9audit results0 and to hear about the most common financial and performance mistakes in the public institutions. The author goes into detail in the identification of public institution audit teams, internal and external audit performance periodicity, audit sufficiency and materiality in the interview with the head managers of the public institutions, also investigating the particular importance of audit to activities of public institutions. Audited managers' suggestions to internal and external auditors are submitted concisely. One of Lituanian health care centers, public institution Kupiskis hospital is investigated very comprehensively. Internal and external medical audit activities and their role in achieving the high quality hospital services and security of economic effectiveness of the hospital are well grounded.