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No / The purpose of this paper is to provide a conceptual framework that helps to investigate how the internal audit function (IAF) responds to both the introduction of the control logic of Enterprise Resource Planning (ERP) systems, and corporate governance’s (CG) institutional pressures. Furthermore, the paper aims to articulate the concurrence between the external pressures of CG and internal control logic of ERP systems. The paper presents a review of the normative literature pertaining to the increase in significance of CG in the light of the worldwide economic crisis. The paper highlights a literature gap related to the lack of studies focusing on the impact of ERP systems implementation on the IAF practices. The authors articulate institutional theory to formulate a conceptual framework that explains the reciprocal interplay between the macro external governance pressures, micro internal institutional logics inscribed in the ERP systems and their effect on IAF practices and structure within organisations. The paper is conceptual in nature and therefore the proposed framework will be subsequently validated using a qualitative research approach in future research. The conceptual framework would offer the internal auditors some strategies for enabling adaptation to the different internal and external pressures. Also the paper provides a platform for research community to investigate the influence of CG and ERP systems implementation on IAF adaptation. The paper provides a clearer articulation of the various constructs that affect the IAF, which has gained great attention for assuring good CG.

Tyrimo objektas – vidaus auditas įmonėse. Tikslas – išanalizavus įmonių vidaus audito teorinius ir praktinius ypatumus, nustatyti problemas, bei pasiūlyti jų sprendimo būdus ir tobulinimo kryptis. Darbo uždaviniai. Nustatytam tikslui pasiekti, sprendžiami tokie uždaviniai: • išnagrinėti vidaus audito sampratą ir nustatyti jos kitimą; • išnagrinėti vidaus audito tikslus bei uždavinius; • išanalizuoti vidaus audito etapų nuoseklumą ir naudotinas audito procedūras; • Kauno įmonėse atlikti empirinį tyrimą, siekiant nustatyti vidaus audito praktines problemas, bei išsiaiškinti vidaus audito atlikimo etapus bei procedūras; • pateikti problemų sprendimo būdus ir pasiūlymus vidaus audito procesui tobulinti. Tyrimo metodai: mokslinės ir ekonominės literatūros analizė ir sintezė, loginė analizė, palyginimas, anketinė apklausa, grafinis vaizdavimas. Išanalizavus vidaus audito teoriją, bei atlikus praktinį tyrimą, nustatytos ir išanalizuotos šios srities problemos, bei pateikti jų sprendimo būdai ir pasiūlymai vidaus audito procesui tobulinti. / Research object is internal audit in company. Research aim is to analyze theoretical and practical internal audit peculiarity, to identify the problems and offer the solutions and development ways of internal audit. Objectives. To achieve the aim we have to solve these objectives: • To analyze the conception of internal audit and its variation. • To research inter audit aims and objectives; • To analyze internal audit stages consistency and useful procedures; • To make empirical research in companies of Kaunas, in purpose to determine practical problems and to clear internal audit stages and procedures in the companies; • To identify decisional ways of defined problems and give the improvement proposals for internal audit process. The methods of the research: scientific and normative literature analyzes, logical analyzes, syntheses, comparison, questionnaire survey, graphical representation. After analyzing internal audit theory, and making practical research, it was defined and analyzed internal audit problems, and given decisional ways of defined problems and improvement proposals for internal audit process.

Vidaus kontrolė yra sistema su bendra įmonės kultūra ir individualia kontrolės veikla, kurią atlieka kiekvienas įmonės darbuotojas, vadovams vadovaujant bei vidaus auditui prižiūrint. Tuo tarpu vidaus audito tikslas - prižiūrėti vidaus kontrolės sistemą ir siekti, kad sistema funkcionuotų kuo ekonomiškiau, efektyviau ir rezultatyviau. 2003 metais, priėmus Lietuvos Respublikos vietos savivaldos įstatymo pakeitimo įstatymą, sukurta teisinė bazė nuo 2004 m. sausio 1 d. įdiegti savivaldybėse vidaus ir išorės audito sistemą. Steigiama centralizuota savivaldybės vidaus audito tarnyba. Darbo pagrindinis tikslas - atlikti vidaus kontrolės ir vidaus audito Utenos apskrities savivaldybėse lyginamąją analizę, pateikti išvadas ir rekomendacijas vidaus kontrolės ir vidaus audito sistemų tobulinimui. Šiam tikslui pasiekti buvo atliktas tyrimas Utenos apskrities savivaldybėse. Nagrinėtos sritys: CVAT darbo organizavimas, SVAT darbo planavimas, vidaus audito atlikimas, vidaus audito ataskaitos, CVAT personalo ištekliai, CVAT darbuotojų kvalifikacijos tobulinimas. Pagal vienodus kriterijus atlikus lyginamąją analizę, padaryta išvada, kad daugelyje Utenos apskrities savivaldybių CVAT akivaizdus darbuotojų trūkumas, daugelyje VAT nesuformuotos tarnybos. Atlikto tyrimo gauti rezultatai iš dalies leido patvirtinti darbo pradžioje iškeltą hipotezę “Vidaus kontrolės ir vidaus audito sistemos Utenos apskrities savivaldybėse yra silpnos”. / Internal control is a system with a common enterprise's culture and individual control activity, which is being fulfiled by each worker, directed by the head and supervised by internal audit. Meanwhile, the aim of the internal audit is to supervise control system and try to achieve the system to functionate more economical way, more effective and resultant. In 2003, when was passed the amendment the law of the Republic of Lithuania on local self- government, was introduced legislation to spread internal and external audit system in local governments from 1 January, 2004. Establishing centralized local government's internal audit service. The main aim of the work - to carry out internal control's and internal audit's comparable analysis in Utena's district local governments, to present conclusions and recomendations for inprovement of internal control and internal audit systems. To reach this aim there was caried out research in Utena's district governments. Investigated fields: work organisation of the centralized internal audit service, centralized internal audit service's work layout, internal audit perfomance, internal audit reports, centralized internal audit service's staff sources, centralized internal audit service's workers' qualification improvement. After was made comparable analysis according to same criterions, drawn a conclusion, which says that in many Utena's district governments centralized internal audit service's obvious shortage of workers, in many... [to full text]

This diploma paper is focused on the problems of internal audits. The goal of the paper is to inform readers on the profession of the internal auditor. The paper is divided into two parts. In the first part background information is provided on the origin and development of the auditor profession, kinds of audit, and the relationship between external and internal audits. Next in this part is an overview of the internal audit; namely its development, requirements on the person of the internal auditor, law concerning internal audits in the Czech Republic and the procedures of internal auditing starting with risk analysis, planning and realization of the internal audit and concluding with the reporting of results and assessment of the internal audit. In the second part a case study is provided of an internal audit at the Ministry of Education. In this part I describe the history of the department, and an internal audit of the department - its position and individual results accomplished by the internal audit.

The diploma work is focused on the internal audit issue. The goal of the work is on a basic of theoretical knowledge and practical experience to explain and describe the internal audit and the internal auditor job. The work is divided into the theoretical and practical part. The theoretical one is focused on the internal audit history, internal auditor character and profession, internal audit quality assessment and compare internal audit with the external audit. The practical one is focused on the internal audit unit in the business company and at first describes the internal audit regulatory frame and after that is already focused on the internal auditor job from audit planning, over the audit performance and audit report, to the monitoring of corrective measures.

Main task, in this graduation theses, was summary of internal audit activity content, pointing out advantages of establishing of internal audit section and identification pretensions concerning internal audit section workers. Other task was elaboration of internal audit in company ČEZ, a. s. There were used auditing procedures used during internal audit in this company. All the tasks aforesaid were solved in theoretic level at first. My tendency was in detail dissect current modern internal audit conception, especially various points of view of internal audit. Practical part of this graduation theses was related to internal audit of waste management and their using like secondary raw material in ČEZ, a. s. The target was show at standard example preparation, completion, finalization and evaluation of finding of internal audit facts in company ČEZ, a. s. Firstly I elaborated internal audit submission, where were specified the character of audit, targets, termination date, audit team and thematic schedule. Thereinafter is presented decisions, disagreements, weak points and deficiencies summary. Disagreements are generalized and presented in the form of system deficiency. Following the specific statements processed in process of internal audit on the basis of demands and targets presented in the internal audit submission.

本研究旨在探討台灣上市、上櫃及公開發行及其他類型公司在不同治理單位架構下，內部稽核單位的角色是否會有所差異。本研究深入分析前項差異，藉以瞭解我國公司內部稽核之功能及其影響因素。本研究發現： 1.內部稽核協助「內部控制」、「風險管理」及「公司治理」之功能並未因公司治理單位架構的改變而有顯著差異。內部稽核功能已受到企業一定程度之重視，即使公司治理架構正處於轉型過程，內部稽核單位仍可發揮其功能。 2.設置審計委員會之公司提供較多預算及人力，有助於年度稽核計畫與業務的執行，顯示公司治理單位架構的改變，會影響稽核預算及人力配置。 3.公司設置審計委員會，有助於提升「內稽單位給予的建議更容易被採納」、「內稽單位與治理單位互動增加」、「內稽主管更多機會參與策略制定」、「內稽單位查核工作之執行更為順利」、「內稽單位獨立性增加」、「內部稽核預算增加」及「內稽單位更能協助企業進行風險管理」等七項內部稽核功能。 / This purpose of this research is to investigate the effect of a public company’s corporate governance structure on its internal audit activity’s role in Taiwan. This research analyzes the above effect to understand the functions of public companies’ internal audit activities and the factors affecting these functions. The main results of this study are as follows. 1.The internal audit’s functions of assuring "internal control", "risk management" and "corporate governance" do not show significant differences with changes in corporate governance structure. The internal audit functions are well recognized. Even if the corporate governance structure in Taiwan is in a transformation process, the internal audit activity can still fulfill its functions. 2.The company with an audit committee provides more budget and manpower to facilitate the performance of annual audit plan and related activities. That is, the changes in corporate governance structure do have an effect on the internal audit activity’s budget and staffing. 3.For the companies with audit committees, they have the following characteristics, i.e., ”internal audit activity’s recommendations are more likely to be accepted”, ”increased interaction between the internal audit activity and corporate governance members”, ”the chief internal auditor has more opportunities to participate in strategy formation”, ”the internal audit activity perform their works more smoothly”, ”higher independence for the internal audit activity”, ”higher budget for the internal audit activity”, and ”the internal audit activity can further assist the company in managing risks”.

My thesis is divided into two main parts, such as the theoretical and practical part. In theoretical part, I describe brief history of Internal Audit with the special interest on the Czech Republic and Sweden. I mention these two countries as the headquarters of Skanska are found in Sweden and it has a long developed tradition. Then, I concentrate more on IA organization and procedures, IA standards and code of ethics. Furthermore, I concentrate on the methodology used in IA. In practical part, I focus more on a description of IA process at Skanska. I describe the practical background of this company and later on, I have mentioned two practical cases targeted on audit of one loss project and audit of processes such as Accounts payable and Accounts receivable.

The diploma thesis focuses on comparasion of internal and external audit procedures in the selected business unit. It specifies differencies between types of audit. The differencies are applied to practical cases in the selected business unit. There are specified benefits resulting from cooperation between internal and external auditors. It contains suggestions for improving internal audit in selected business unit.