Veiklos auditas yra viena iš labai svarbių audito sistemos rūšių, tačiau audito literatūroje daugelis jo aspektų išnagrinėti nepakankamai. Veiklos audito praktinio taikymo patirtis Lietuvoje taip pat maža. Straipsnyje nagrinėjama veiklos audito reikšmė ir sąvokos apibūdinimas įvairių užsienio ir Lietuvos autorių darbuose. Pasiūlytas veiklos audito apibrėžimas (įvertinus šiuolaikinės ekonomikos dinamiškumą ir sudėtingumą), atitinkantis šiandieninės globalios rinkos sąlygas. Ištirta veiklos audito vieta audito sistemoje. Išnagrinėtas veiklos audito procesas.Pagrindiniai žodžiai: veiklos auditas, tikrinimas ir vertinimas, audito sistema, veiklos audito procesas.Performance Audit: Tool of Performance Testing and EvaluationJonas Mackevičius, Dalia Daujotaitė SummaryThe phenomenon of the performance audit could be assessed as a response to new developments in economy and the new management and governance models stimulating to seek a further improvement in the governance and enhancement of the accountability and responsibility of different levels of government. The findings and results of the insights formulated within the research lead to the conclusion that performance audit is representative of the modern version of audit and constitutes a challenge to the conventional administration, imposing a requirement for new knowledge and its innovative application. Performance audit may be perceived as a source of a timely, reliable and objective information on the management and performance processes showing the status of management and shaping the decision-making process.">
This study aims to present the conceptual framework of performance audits impact that support our investigation of the process of selection performance audit topics at Supreme audit institutions (SAIs) level. The results of the study include the technique for choosing performance audit topics used by the Lithuanian SAI and the SAI of the Netherlands. The data were gathered using case studies and semi-structured in-depth interviews with the field experts. The results of the study demonstrated a range and the complexity of the arguments underlying the selection of the topic for performance audits: there are no mandatory requirements or standards governing the process; therefore, every SAI chooses its own path. Each SAI applies specific performance audit topics selection methods determined by their original long-term practical experience. Selecting right topics for performance audit is a task of crucial importance for each SAI. Gathering information about all areas and making a decision where to perform an audit is an important part of strategic research efforts. Data collection is a lengthy process that takes place throughout the year. Each SAI has a framework for strategic and annual planning that has clearly set deadlines, uses a transparent qualified and/or quantified approach to ranking risks/audit proposals, and is based on the criteria relating to materiality, topicality, feasibility and added value.
Abstract. This paper analyses the most significant developments in the audit methodology since 1990 that are related to the transition from the audit methodology based on the risk of financial statements to the methodology based on the performance process risk. Such developments in the audit methodology are presented as a result of a new approach towards risk assessment or an outcome of the new paradigm. On the other hand, the risk factors related to the performance assessment are examined and analysed as an inherent part of a performance audit. The article also deals with the general risk factors of economy, efficiency and effectiveness, introduces the performance audit efficiency model that identifies significant areas to be audited and possible research aspects.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.