Informacijos auditas kitų audito rūšių kontekste

Aleliūnas, Irmantas; Atkočiūnienė, Zenona Ona

doi:10.15388/im.2010.0.3178

Cited by 3 publications

(4 citation statements)

References 1 publication

(3 reference statements)

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“…Užsienio ir Lietuvos autoriai (Askey, Dale, 1994;Fallah, 1997;Botha, Boon, 2003;Rajendran, Devadasan, 2005;Lakis, 2006Lakis, , 2007Kaziliūnas, 2006;Hammer, 2007;Esposito, 2009;Uckutė, 2009;Darestani et al, 2010;Aleliūnas, Atkočiūnienė, 2010;Simon et al,2011;Parkes, Davern,, 2011;Popa, 2011;Mackevičius, Daujotaitė, 2011;Jankeliūnienė ir kt., 2011;Kettunen, 2012;Paukštienė, 2012;Haron et al, 2013;White, 2013) išskiria įvairias ir skirtingas audito rūšis, kurios priklauso bendrajai audito sistemai. Vienintelės ir vieningos audito sistemos dar kol kas nėra sukurta, kadangi galima suskaičiuoti virš šimto audito rūšių, kurie priskiriami šiuolaikinei auditų sistemai.…”

Section: Kokybės Auditas Bendrojoje Auditų Sistemojeunclassified

Quality audit typology and methodology

Pečiulytė

Ruževičius

2014

BATP

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The methodology of audit is extensively researched both foreign and Lithuanian authors, but there isn’t a full theory of audit, in which is mentioned all the currently existing types of audit. This is due to the quality audit typology and methodology is not fully explored and clearly systematized. Analysing audit concepts it is a challenge to determine which type of audit – performance or management is attributable to the quality audit. The theoretical analysis has shown that in the audit system the quality audit can be assigned as part of the performance audit. Quality audit is important throughout the audit system, as it is part of the evaluation process, which helps auditors to reveal areas for improvement within their organizations. According to the theoretical literature’s systematic analysis and the quality auditors’ questionnaire survey results, in this article the audit system model by the functional character was formed, the advantages and disadvantages of quality audit techniques were identified and recommendations for the quality audit methodology’s improvement were submitted.

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Section: Kokybės Auditas Bendrojoje Auditų Sistemojeunclassified

Quality audit typology and methodology

Pečiulytė

Ruževičius

2014

BATP

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“…Profesinę etiką įvairiose šalyse dažniausiai reglametuoja etikos kodeksai, skirti tam tikros srities specialistams. Kaip teigia Aleliūnas, Atkočiūnienė (2010), etikos kodeksas yra traktuojamas kaip principų ir vertybių rinkinys, kuriuo nustatomi organizacijų, valstybės įstaigų, įmonių ir individų elgesio lūkesčiai ir standartai. Jie taikomi ir pačioms smulkiausioms organizacijoms, jų darbuotojams ar savanoriams, kadangi tai yra pagrindas, kuriuo turėtų vadovautis tiek darbdavys, tiek darbuotojas, nesvarbu kokios profesijos srityje jie veiktų.…”

Section: Etikos Ir Moralės Koncepcijų Teoriniai Aspektai Profesinės Eunclassified

The research of professional ethics of tax auditor seeking the trust in tax

Giriūnienė

2014

BATP

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In today's economy, the subject of taxation, in particular, precise calculation and evaluation of taxes is becoming more and more relevant. There is a practice, where tax auditors performing audits of the business entity often do not even know whether it is ethical to allow the business entity, i.e. taxpayer, to correct some of the errors appearing in the tax records, and not to punish the business by fines and interests, as is prescribed by the Law of Tax Administration of the Republic of Lithuania. It should be noted that there was a similar problem several decades ago among accountants and this led to the emergence of professional codes of ethics of accountants. The discussions of the behaviour of the tax auditor, auditing one or another company, in the context of professional ethics, what fundamental values and principles should he be guided by in order to maintain good quality of work, following the relevant moral norms, enables the argument that the topic of tax auditor's assessment in the context of professional ethics has not been analysed thoroughly enough, therefore the identification of tax auditor's ethical norms, values, principles and, most importantly, assessment is extremely important for the purpose of making the individual tax auditor’s , as well as all the tax system’s performance more efficient. Even for a very knowledgeable in his field tax auditor it is no easy to tell what kind of personal traits suggest that certain behaviour is ethical, consequently the article analyses the main values and principles of professional ethics, that should serve as guidelines not only for tax auditors, but also for any other person, seeking higher results in his profession. Therefore the objective of the research is to conduct a research on tax auditors’ professional ethics. The code of ethics plays a special role in the evaluation of professional ethics; it defines the core values and principles for ethical behaviour. A tax auditor, seeking professional growth through quality performance, taking into account the moral obligations, should not only comply with the fundamental values, such as honesty, objectivity, impartiality, confidentiality and sense of duty, but also provide a decent example for the audited company’s employees to demonstrate the integrity of the entire tax system and thus create confidence in the Lithuanian tax system. The results of a questionnaire survey showed that the tax auditor's professional ethics are directly connected with the taxpayer's trust in the Lithuanian tax system. Therefore, the existing practice of different taxpayers committing identical offences and being treated differently undermines the confidence not only in tax auditors and their professional ethics, but also in the tax system of the country as a whole. The questionnaire survey results suggest that, according to the taxpayers, it is essential for the tax auditor to follow such principles at work as impartiality, confidentiality and thoroughness. All of the above should be included in the tax auditor's code of ethics.

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“…Audito koncepcijos paprastai atsispindi tam tikruose audito standartuose ir etikos kodeksuose, tiksliau tariant, yra jit pagrindas. Audito standartaitai taisyklés, principai ir procedûros, kurios nustato audito atlikimq^ ir auditoriii veiklq, ( Aleliûnas, Atkooiûniené 2010). Juos rengia tokios organizacijos kaip: Tarptautiné standartizacijos organizacija (ISO); Tarptautiné elektrotecbnikos komisija (IEC); Vidaus auditoriit asociacija (IIA), Tarptautiné apskaitininkii federacija (IFAC), Tarptautiné aukSöiausiitJii audito institucijit organizacija (INTOSAI), Tarptautinés informaciniii sistemit audito ir valdymo asoci-acijos (ISACA).…”

Section: It Audito Metodikosunclassified

“…Tampa bûtinybe objektyviai ivertinti IS ar ju daliu efektyvumo naud^ bei rizik^. Tokio ivertinimo priemoné yra IT auditas (Aleliûnas, Atkooiûniené 2010;Amancei, Surcel 2010;Debreceny 2006;Iliescu 2010;Radovanovic et al 2010;Senft, Gallegos 2009). MokslinitJcai akcentuoja IT sistemu efektyvumo ir naudos (koki^^ naud^ jos teikia organizacijai ir jos pelningumui bei efektyvumui, siekiant igyvendinti organizacijos tikslus) vertinim^ (Gineviöius et al 2005;Gineviöius e/ al.…”

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Possibilities of It Audit in Small and Medium Size Companies in Lithuania / It Auditas Lietuvos Smulkaus Ir Vidutinio Dydžio Įmonėse

Janeliūnienė

Liberytė

Davidavičienė

2011

Mokslas - Lietuvos Ateitis

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Santrauka. Informacinés technologijos u¿ima svarbi^ viet^ organizacijos veikloje siekiant konkurencinio pranaäumo. Efektyvus IT valdymas padeda organizacijai optimizuofi darb% teisingai valdyti resursus, tinkamai siekti uásibréínj tikslu. Kaip ir visi veiklai vykdyfi reikalingi iStekliai, informacinés technologijos ne fik teikia naud% bet kelia ir tam fikr^ grésmç. Informacinés sistemos tampa organine bet kurios organizacijos dalimi. §iuolaikiniu imoniu veikia neisivaizduojama ir neimanoma be naujausiu informaciniu technologiju. Imoniu veikl% grindziam^ Siuolaikinémis IT, taip pat ju organizavim^ ir valdymo veikia ne tik iSorinès aplinkos veiksniai didelç reikamç turi ir vidiniai organizaciniai veiksniai bei IS ir valdymo aspektai. Neuitenka tik isidiegti nauj^ sistem^ j^ butina suderinti su imonés veiklos procesáis, siekiant iänaudoti visus privalumus, butina vertinti pokyöius ir ijuos reaguoti. Siekiant maáinti IT rizik% itin aktualus tampa IT auditas organizacijoje. Straipsnyje analizuojamos egzistuojanCios IT audito metodikos, vertinamas IT audito poreikis, Lietuvos smulkaus ir vidutinio dydáio jmoniu specifika. Straipsnio tikslas -ivertinti IT audito metodiku taikymo Lietuvos smulkaus ir vidutinio dydiio imonèsc galimybes.ReikSminiai zodiiai: IT auditas, audito metodai, IT rizikos vertinimas, IT auditas Lietuvoje, SW.

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Informacijos auditas kitų audito rūšių kontekste

Cited by 3 publications

References 1 publication

Quality audit typology and methodology

Quality audit typology and methodology

The research of professional ethics of tax auditor seeking the trust in tax

Possibilities of It Audit in Small and Medium Size Companies in Lithuania / It Auditas Lietuvos Smulkaus Ir Vidutinio Dydžio Įmonėse

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