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dc.contributor.authorVasiliauskienė, Monika
dc.contributor.authorDaujotaitė, Dalia
dc.date.accessioned2019-09-11T08:01:25Z
dc.date.available2019-09-11T08:01:25Z
dc.identifier.issn1648-0627
dc.identifier.urihttps://repository.mruni.eu/handle/007/15897
dc.description.abstractThis 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.en
dc.language.isoenen
dc.publisherVilnius: VGTU Press, 2019en
dc.rightsinfo:eu-repo/semantics/openAccessen
dc.titlePerformance Audit: A Cross-Country Comparison of Practices of Selected Supreme Audit Institutionsen
dc.typeArticleen
dc.doidoi.org/10.3846/btp.2019.33en
dc.editorial.boardYraen
dc.identifier.alephelaba:40899368en
dc.publication.sourceVerslas. ISSN 1648-0627, 2019, Vol. 20en
dc.subject.facultyEkonomikos ir verslo fakultetasen
dc.subject.keywordSupreme audit institutionsen
dc.subject.keywordPerformance auditen
dc.subject.keywordAudit topicsen
dc.subject.keywordImpacten
dc.subject.laboratoryViešojo valdymo inovacijų laboratorijaen
dc.subject.publicationtypeS4en
dc.subject.sciencedirection03S - Vadybaen


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