Study object: • Internal audit and changes related with it in primary school. Aim: • To determine the influence of internal audit on alternation processes in primary school. Study tasks: • To analyze pedagogical and psychological literature of monitoring direction. • To clarify the attitude of pedagogues, parents and pupils to internal audit as the main alternation stimulating factor. • To explore internal audit influence on alternation. • To discuss about internal audit as knowledge and perfection condition of ourselves. Study methods: • The research of scientific literature. • Analyze of the documents. • Method of quantitative research. • Statistical treatment of data. The research of activity efficiency in the comprehensive schools was analyzed of very outstanding Lithuanian scientists and other investigators practices. I would like to mention B. Bitinas, P. Jucevičienė, V. Stulpinas, Ž. Jackūnas, V. Targamadzė, R. Želvys, M. Barkauskaitė, A. Bagdonas and others. The first research in branch of internal audit was done by Center of Pedagogues Education (CPE), the internal audit experiments were done in the preschools, in the primary schools and in the comprehensive schools. In nowadays very important to establish the internal audit, because just then schools by themselves could plumb to their done specific activities, would be interested to education politic and standards of quality. In 2002-2003 the internal audit were done in every comprehensive school, but there... [to full text]

Summary Jelena Makara Internal Audit in Lithuanian Enterprises Final work of University magistracy Studies, 76 pages, 13 figures, 7 tables, 61 literature references, 4 appendix, in Lithuanian. KEY words: internal audit, internal control, stage, enterprises, Lithuania. The object of research is the internal audit in enterprises of Lithuania. The aim of the research – to analyse the internal audit condition; to investigate produce methods and reasons of absence of internal audit; to give recommendations for improvement of the state and possibility of distribution of internal audit in enterprises of Lithuania. Objectives: * to formulate the definition of the internal audit, by results of theoretical questions connected with the concept of internal audit, definition; * to make the internal audit and the internal control comparative analysis, to define an influence of the internal audit on system of internal control, and to examine conception of internal auditor independence; * to give a classification of the internal audit by it type, and to examine it functions; * to analyse the history of internal audit appearance in Lithuania, and laws of internal audit; * to discover and to analyse stages of realization of internal audit; * to analyse internal audit condition in enterprises of Lithuania, by results of carried out research, and to give recommendations for improvement of condition of internal audit; * to determine reasons of internal audit absence in enterprises... [to full text]

These thesis focus on one of the most problematic fields of the governance of local authorities – the control system of local governments‘ and the most important figure in this system – the municipality controller‘s institution. This work aims to analyse the municipality controller‘s instituttion and to present an in depth and systematic analysis of it‘s legal regulation and institutional development, problems and topicalities, concerning the controller‘s practise and functions. Another aspect of this research - is to describe the international and the EU standards, related to the external and internal audit, and to give examples of the experience of other European countries in the field of the municipality control.

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.

Final research for Master’s Degree includes: pages-70, illustrations-13, references-61, appendixes-5, language-Lithuanian. The object of the research: Internal audit in Lithuanian Municipalities. The purpose of research: to analyze the essence of the internal audit, to investigate the state of internal audit in municipalities of Lithuania, ascertaining problems of the internal control, as the main object of internal audit in municipalities Objectives of research:  to analyze the conception, purpose and objectives of internal audit;  to analyze the stages of internal audit;  to investigate the state of internal audit in municipalities of Lithuania;  to establish main problems of internal audit and their reasons in municipalities of Lithuania;  to ascertain problems of internal control system evaluation in municipalities and to present possible ways for problem’s solution;  to suggest the internal control system model, which would help for internal auditors to value internal control operation, as the main object of internal audit in municipalities and to clarify better understanding of possible control components and their establishment and evaluation problems;  to evaluate internal control, based on suggested evaluation model, as the main object of internal audit in municipalities. Methods of research: analysis of scientific and standard literature references, questionnaire, logical analysis, comparable analysis, summing-up, assembling... [to full text]

Kokybės siekimas šiandien aktualus ne tik įstaigoms, gaminančioms produktus ar teikiančioms paslaugas, bet ir švietimo įstaigoms. Lietuvoje švietimo kokybe susirūpinta atkūrus nepriklausomybę. Tačiau švietimo kokybės įvertinimas problematiškas dėl šių pagrindinių priežasčių – kokybės sąvokų gausos, įvairumo ir dėl to, kad dalis rezultatų paaiškėja po tam tikro laiko (pvz. integracija į darbo rinką). Lietuvos švietimo sistemoje kokybės siekiama decentralizuojant švietimo sistemą, diegiant strateginį valdymą, švietimo vadybą, mokyklų įsivertinimo ir įvertinimo sistemą (vidaus ir išorės auditą). Ši reforma apima tris etapus: 1992-1997 m. – švietimą reglamentuojančiose dokumentuose užsimenama apie švietimo kokybę; 1998-2002 m. – kuriama vidaus audito metodika, eksperimentuojama; 2003-2012 m. – vidaus auditas tampa privalomas mokykloms; tobulinama metodika. Apibendrintai vidaus auditą galima apibrėžti taip: tai objektyvi priemonė, kurios tikslas – skatinti švietimo kokybę išnagrinėjant mokyklos veiklos aspektus (privalumus, trūkumus, problemas), rengti veiklos tobulinimo planus. Magistro darbo tikslas – teoriškai ir empiriškai pagrįsti vidaus audito, kaip kokybės valdymo instrumento, panaudojimą mokyklose. Teoriškai VA – mokyklos valdymo dalis: vadybos funkcijų, strateginio valdymo aspektu atlieka kontrolės funkciją, kurios metu gautieji rezultatai – veiklos tobulinimo planų kūrimo šaltinis. Siekiant empiriškai atskleisti VA panaudojimą mokyklose, atliktas tyrimas ( anoniminė... [toliau žr. visą tekstą] / Today the quality aspiration is relevant not only for the companies which produce products or offer service, but also for education institutions. In Lithuania the issue of education quality was raised after the recreation of independency. But the evaluation of education quality is problematical because of the following major reasons such as abundance and variety of quality concepts and because the part of audit results comes out only after particular period of time (e.g. integration to labor market). In Lithuania the quality in education system is aimed with the help of education system decentralization, instillation of strategic administration, education management and the system of self evaluation and assessment at schools (internal and external audit). This reform is comprised of three stages: 1992-1997 y. – education quality is mentioned in the documents which regulate education; 1998-2002 y. – internal audit methodology is created, experiments are carried out; 2003-2012 y. – internal audit becomes obligatory at schools, the methodology is being improved. In general, internal audit can be defined as the objective means the aim of which is to promote education quality in order to explore the school activity aspects (advantages, disadvantages, problems) and prepare the plans of activity improvement. The aim of this work is to prove theoretically and empirically the use of internal audit as the instrument of education quality control at schools. Theoretically IA is a... [to full text]

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]

Graduate work of master’s studies of 73 pages, 8 pictures, 2 tables, 70 references, 8 appurtenances. The paper is written in Lithuanian. KEY WORDS: internal audit, internal control, municipality, risk, Europe Union funds. Research object – internal audit in the municipality. Research aim – to examine the internal audit situation, its performance in the municipality, present problems and solutions of internal audit, position to internal audit. Research objectives: • to analyze the internal audit concept, types and the realm of activities, to perform the internal audit theoretical analysis; • to examine the internal audit evolve in Lithuania as well as international regularitions; • to analyze the internal audit situation activities, the internal audit in the enterprise; • to play respondent poll, to evaluate personel position to internal audit work in the municipality; • to analyze the internal audit organization postulates, aims and spreads in the municipality; • to present of internal audition actual the actual boucle betterment in the municipality. Researh methods – analysis of normative documents which regulate internal audit, monograph, logical analysis, describing analysis, contrast analysis, generalization. Researh time – 1995 – 2005 years; October – December of 2004 year accomplished personel of questionnaires research, with the view of see personel position to internal audit in the municipality. The internal audit is very important to Lithuanian it was of Europe... [to full text]

Sertifikuota kokybės vadybos sistema, atitinkanti LST EN ISO 9001:2001 standarto reikalavimus užtikrina valdymo kokybę, tačiau ne viena Lietuvos bendrovių, gavusi ISO 9001 sertifikatą, jį traktuoja kaip produkto (paslaugos) kokybės įrodymą, be to, ISO 9001 ženklą pateikia prie produkto (paslaugos) ženklinimo ar aprašymo, kas yra griežtai draudžiama. Ši problema ir paskatino toliau plėtoti savo bakalauro baigiamąjį darbą ir rašyti šį darbą, kuriame nagrinėjama, ar sertifikuota valdymo kokybė tiesiogiai susijusi su produkto (paslaugos) kokybe bei kaip KVS įdiegimas tiesiogiai paveikia konkrečia bendrovę. Darbo tikslas – išanalizavus teorinius aspektus ištirti įdiegtos kokybės vadybos sistemos poveikį vadybos pokyčiams bei pačiam produktui AB „Kauno ketau liejykla“. Uždaviniai: 1. Atlikti mokslinės literatūros analizę kokybės vadybos sistemos įdiegimo bei sertifikavimo organizacijose klausimu; apibūdinti KVS integravimo su kitomis sistemomis galimybes, ypatumus ir naudą; įvertinti KVS privalumus ir trūkumus; ištirti pagrindines problemas, diegiant kokybės vadybos sistemą. 2. Apžvelgti kokybės vadybos sistemos gyvavimą Lietuvoje. 3. Paaiškinti atlikto tyrimo eigą ir metodus, kurie buvo naudojami tyrime. 4. Išanalizuoti vienos bendrovės įdiegtos kokybės vadybos sistemos įtaką produkto bei valdymo kokybės pokyčiams. Darbo objektas – bendrovės KVS. Hipotezė – kokybės vadybos sistemos įdiegimas bendrovėje neužtikrina produkto kokybės. Tyrimo metodai: mokslinės literatūros... [toliau žr. visą tekstą] / The aim of my work – to analyze what influence QMS has upon organization management changes and product changes. The target of my work – Quality Management System of organization The structure of this work. There are three chapters, which has their own sections. The work contains 76 pages. There are 30 pictures and 9 tables. Certified Quality Management System (QMS) secure management quality, but many Lithuanian companies, treat it as proof of product (service) quality. This problem was a stimulus why I decided to write this work in which will be researched: if QMS directly connected with the product (service) quality. Using researches and organizations’ in-side and out-side information I have done QMS functional analysis in Lithuanian organization AB “Kauno ketaus liejykla”. The accomplished research and analysis proved once again that implemented and certified Quality Management System (QMS) in the company is capable of guaranteeing the quality of management but not that of the product or service. QMS systematizes management of the company. Customer satisfaction with final product (service) is influenced only by the approach and performance of top management and personnel of the company. Therefore the equal sign between ISO 9001 certificate and quality of the product (service) would be incorrect. Quality of the product (service) best can be achieved applying two different types of standards simultaneously: Product Standards (technical specifications) and Quality Management... [to full text]

Pastaruoju metu vidaus audito funkcijoms įmonėse yra skiriamas vis didesnis dėmesys tiek visame pasaulyje, tiek ir Lietuvoje. Tai susiję su tuo, kad Lietuvos įmonės yra vis daugiau įtraukiamos į pasaulinius integracinius procesus. Jų veikla turi atitikti pasaulinius reikalavimus ir standartus. Tam įmonės turi sukurti tinkamą vidaus kontrolės sistemą. Įmonės vidaus kontrolės sistema - tai įmonės koordinuotos priemonės ir būdai, padedantys išsaugoti įmonės turtą, užtikrinti bei patikrinti apskaitos duomenų teisingumą, padidinti veiklos efektyvumą ir garantuoti numatytą valdymo politiką. Vidaus kontrolės sistemos funkcijas gali padėti gerinti vidaus audito tarnybos. / Internal auditor is new profession in Lithuania. It necessary sometimes to prove ti enterprises management benefits of internal audit. In the research are internal audit and internal control system identify problems and independence problems of internal auditors. Suggestions of how to make better the existing condition ant to spread of internal audit are presented at the research too. It can be established by results of made empirical analysis, that the part of enterprises are not making plans of the year, appearing troubles in relations with management, sometimes management ignore recommendations of internal auditors and other. But it can be appreciated positively, that part of average and big enterprises understood benefits provided by internal audit and established the internal audit service. / Heutzutage wird immer mehr Aufmerksamkeit den Internen Revision im Unternehmen, sowohl in der ganzen Welt als auch in Litauen geschenkt. Das ist damit verbunden, dass die litauischen Unternehmen immer mehr in die Prozesse der Weltintegration miteinbezogen werden. Die Tatigkeit muss den Weltanforderungen und den Standards entsprechen. Daruber hinaus mussen die Unternehmen ein System der inneren Kontrolle aufbauen. Solche Systemfunktionen konnen durch den Dienst des Innenaudits verbessert werden.