There have been uncertainties to what a performance audit generates, as audit impact have an inherent causality problem. Prior studies present several factors that affect perceived audit impact, but the generalizability is low and not applicable in a Swedish context, thus this thesis contributes to the development of the existing knowledge by investigating audit impact. This thesis consists of a sample of three performance audits which are investigated through a mix methods approach with a total 23 interviews and multiple public documents, analyzed with earlier studies and theories as a benchmark. The findings indicate that audit impact is complex where several factors affect audit impact, this thesis indicated that usefulness and quality of the performance audit are the main factors that affects perceived audit impact. There are also additional effects by the performance audit that fall outside of the audit impact definition. Due to the small sample size and the fact that performance audits often are regulated by local laws one must be careful in what context these findings are solely applied in another context.

Performance audit as an audit discipline has developed seriously since the late 1970s. Due to its developing nature, it has been noted that it lacks formal methodologies. One such methodology is in the specific design of an audit program; this is important as the audit program is the basis of the audit. This study attempts to create a methodology of audit program design specifically for performance auditing and to present this in a model format. Grounded theory will be applied. The result indicates a methodology and model specific for performance audit can be compiled. The methodology and model were evaluated against SAICA and INTOSAI performance audit standards. In order to test the methodology and model in the external environment it was applied to an existing private sector business. No problems were identified. The value of this research study contributes to the existing body of knowledge in that grounded theory was applied to develop a performance audit methodology specific to performance audit, the proposed methodology and model contributes to audit program design within performance audit, and in the evaluation of the methodology and model against SAICA and INTOSAI performance audit standards. Further research is required to confirm the applicability of the methodology and model in the private and public sectors. Keywords Performance audit; audit program; grounded theory; private sector; public sector; process; risk; control; risk-based auditing; efficiency; effectiveness; economy

In recently years, government procurement for public construction has accounted for approximately 400 billion New Taiwan Dollars per year. However, many problems have arisen after the first year of the new Government Procurement Law. Evaluation systems for the auditing of construction performance are inadequate, poorly controlled, and are needed for further research. Benchmarking and ¡§balanced-scorecard¡¨ are evaluated for construction performance measurement at present. and, the benchmarking method in this research, is based on its economy, efficiency and effectiveness. A road construction project is used as an example for performance auditing. Some conclusions are listed in the summary. This research program attempts to analyze the reasons of failure by historical documentary analysis using the questionnaire method & statistical analysis using the quantitative approach. The steps taken generally include a historical system analysis, the gathering of government documentation, and the comparion of the Budget Examination System of other countries. By employing an integrated research design, this research also analyzes the key factors influencing the malfunction and the implementation of the example road construction project. Finally, it is hoped that the results of this research could contribute to the government¡¦s budget examination, performance auditing and the actual budget system, and could also provide the decision- makers with some political inspiration.

Magistro baigiamajame darbe išanalizuota į veiklos audito specialistų veiklą nukreipta kompetencija, jos turinys ir pripažinimas Europos AAI, įvertintas Europos AAI atstovų požiūris į veiklos audito specialistų sertifikavimo galimybę. Pirmoje darbo dalyje atskleista veiklos audito samprata, vieta ir reikšmė audito sistemoje, Europos AAI veiklos audito raida bei esminiai veiklos audito bruožai. Antroje dalyje atskleista veiklos audito specialistų samprata, kompetencija ir strateginiai individo kompetencijos tobulinimo būdai. Trečioje dalyje nustatomi į veiklos audito specialistus nukreiptos kompetencijos elementai: asmeninės savybės, žinios ir įgūdžiai, išsilavinimas, darbo patirtis, audito patirtis, auditorių mokymai. Ketvirtoje dalyje įvertinami į veiklos audito specialistų veiklą nukreipti kompetencijos elementai bei palyginamas šių kompetencijos elementų pripažinimas Europos AAI, nustatomi Europos AAI atstovų požiūriai į veiklos audito specialistų sertifikavimo galimybę. / The goal of master’s thesis is to analyse performance audit specialists competence, its content which is pointed to their activity, appreciation by Europe’s SAI and evaluate Europe’s SAI representatives attitude towards the possibility to certificate the performance audit specialists. In the first part of master’s thesis performance audit conception, its place and significance in the audit system, Europe’s SAI evolution of performance audit and fundamental performance audit features are revealed. In the second part of master’s thesis author unclosed the conception of performance audit specialists, competence and strategic individual competence development methods. In the third part of master’s thesis it is determined the performance audit specialists competence elements of content: personal features, knowledge, skills, background, work experience, audit work experience, auditor’s education. In the fourth part of master’s thesis the author evaluated performance audit specialists elements of competence and compared appreciation of these competence elements by different Europe’s SAI, defined Europe’s SAI attitudes towards the possibility to certificate performance audit specialists.

Veiklos auditas – nauja viešojo sektoriaus institucijų veiklos kontrolės forma, analizuojanti ne finansinį tam tikros institucijos, o būtent veiklos, rezultatų pasiekimo aspektą, pasaulyje atsiradusi apie 1979 metus. Lietuva – jauna valstybė, neturinti itin daug viešojo sektoriaus institucijų veiklos audito patirties bei tradicijų šioje srityje, nėra ir pakankamai teisės aktų, reglamentuojančių veiklos audito procesą, taigi išsiaiškinti, išanalizuoti ir pritaikyti praktikoje kitų pasaulio valstybių veiklos audito atlikimo principus yra itin aktualu. Taigi toks ir yra pagrindinis mokslinio tiriamojo darbo “Įvairių šalių audito patirties lyginamoji analizė” tikslas: išanalizuoti trylikos pasaulio valstybių (Prancūzijos, Italijos, Olandijos, Vokietijos, Čekijos, Vengrijos, Didžiosios Britanijos, Suomijos, Norvegijos, Kanados, JAV, Australijos ir Slovėnijos) veiklos audito atlikimo procesą ir pateikti pasiūlymus, kas turėtų būti keičiama Lietuvos Respublikoje atsižvelgiant į pasaulio praktiką. / Performance audit is a new form of control of public sector institutions, which analyses not financial, as usually, but performance and achievements of results aspects in these institutions. This type of audit could be dated to 1979. Lithuania is very young country which does not have sufficient experience and traditions in performance audit, there are no appropriate amount of legislation for performance audit and its process regulation so it is eminently topical question to find out, analyze and put in practice the experience of other countries in performance audit principles and its process. So the main idea of the study “Comparative analysis of audit experience in various countries” is to analyze the process of performance audit in thirteen countries (France, Italy, Netherlands, Germany, Czech, Hungary, Great Britain, Finland, Norway, Canada, USA, Australia and Slovenia) and to offer the suggestions how the situation of performance audit system could be changed and improved in Lithuania by the practice of other countries. In the order to realize the main idea of the study, the author analyzes basic phases of performance audit process, such as the planning of performance audit, audit evidence, data analysis and reporting. In accordance with these phases of performance audit all thirteen countries are compared with each other; the author is looking for similarities and differences, advantages and defects of every single country and is system of performance audit: for... [to full text]

Darbo tikslas – ištirti auditorių nuomonę apie veiklos audito kokybės problemas veiklos audito procese ir pateikti pasiūlymus dėl veiklos audito proceso tobulinimo. Darbui buvo keliami šie uždaviniai: 1) Atlikti valdymo kokybės vertinimo teorinę analizę. 2) Išnagrinėti veiklos audito ypatumus. 3) Empirinio tyrimo pagalba identifikuoti Lietuvos veiklos audito specifika. 4) Nustatyti audito metodologijos (vadovo) naudojimo efektyvumą. 5) Suformuluoti veiklos audito proceso tobulinimo pasiūlymus. Darbo hipotezė - pagrindinė auditorių veiklos problema yra audito apimtis ir metodologijos stoka. / The study has an objective to analyze the opinions of auditors about performance audit quality problems in performance audit process and to offer suggestions in improvement of performance audit process. This study has few tasks: 1) to make a theoretical analysis of evaluation of possession quality; 2) to analyze the peculiarities of performance audit; 3) to identify empirically the specifics of Lithuanian performance audit; 4) to determine the effectiveness of audit methodology (guideline) usage; 5) to formulate suggestions in improvement of performance audit process. The study has a hypothesis – according to the auditors, the extent of audit and imperfections of methodology negatively influence over the process of performance audit. The master's degree study consists of three parts. The evaluation of the possession quality is analyzed, the problems of possession quality in organization's activity are discussed in the first part of the study. The specifics of performance audit are analyzed in the second part of this study. The results of this empirical study are presented in the third part. The results and recommendations are presented at the end of this study. Concluding this study, the majority investigators institutions activity management interpret this as an internal managemental behavior model, describing some sort of institutional quality, normative, relation, tradition and contact manner totality. Performance audit – the opportunity to conform the organizational... [to full text]

Public performance auditing is a type of auditing government departments’ use to review three specific aspects (efficiency, effectiveness and economy) of a sector, department or project. Upon completion of a public performance audit, the relevant supreme audit institution releases a performance audit report. The purpose of this study is to determine the level content compliance in these public performance audit reports with the international performance audit standards ISSAI 3000-3001. This study compares the level of content compliance in South Africa, a developing countries against Australia, a developed country. A type of text analysis was used to collate the levels of content compliance in a total of fifty reports, twenty-five reports published by the Auditor General of South Africa (AGSA) and twenty-five reports published by the Australian National Audit Office (ANAO), during the period 2006 – 2013. The finding revealed that public performance audit reports published in Australia have a greater level of content compliance than reports published in South Africa. The results of the report further detail the content shortcomings in the reports reviewed. This study will assist both the AGSA and ANAO in highlighting content concerns in these performance audit report, which is the first step towards improvement.

Kiekviena valstybės institucija atlieka tam tikrą veiklą, vykdydama jai pavestas funkcijas. Visuose institucijos veiklos etapuose galima išskirti rezultatus, kuriuos galima įvertinti (pamatuoti) bei už juos atsiskaityti. Nors ir sunku pasverti kai kuriuos institucijos rezultatus, tačiau vis aiškiau matyti, jog, norint garantuoti institucijos veiklos rezultatyvumą, vertinimas yra neišvengiamas. Tačiau nors visais laikais buvo vertinami ir analizuojami institucijų sprendimai, projektų, programų rezultatai, bet iki šiol veiklos pamatavimo metodai išplėtoti gana silpnai. Todėl mokslinio tiriamojo darbo tema „Veiklos pamatavimo metodų taikymas Kauno ir Klaipėdos miestų savivaldybėse“ yra itin aktuali, nes veiklos vertinimas parodo, kaip organizacija veikia. Jeigu mes nevertinsime veiklos, mes negalėsime nustatyti, kaip organizacija veikia, ir negalėsime jos valdyti bei pagerinti jos veiklos. Siekdami išnagrinėti temą „Veiklos pamatavimo metodų taikymas Kauno ir Klaipėdos miestų savivaldybėse“ iškėlėme darbo tikslą – atskleisti veiklos pamatavimo esmę ir nustatyti veiklos pamatavimo metodus, taikomus konkrečioje institucijoje. O norint pasiekti šį darbo tikslą reikia įgyvendinti ir tokius darbo uždavinius: • Išsiaiškinti, kokia yra veiklos pamatavimo esmė. • Atskleisti geriausios praktikos siekimo metodo reikšmę, gerinant veiklos kokybę. • Nustatyti, kokie veiklos pamatavimo metodai taikomi konkrečioje institucijoje. Tam, kad būtų įgyvendintas mokslinio tiriamojo darbo tikslas... [toliau žr. visą tekstą] / Everyone state institution does particular performance, in order it would implement it’s functions. There is possible to separate results in all phases of institution performance, which possible to measure and is possible to account for it. Though is hard to measure several results of institution, but if you want to guarantee the efficiency of institution performance, measurement is unavoidable. Though the solutions of institutions, the results of projects and programmes always were measured and analyzed, but still performance measurement methods are developed rather low. So theme of the study „Performance Measurement Methods Use in Local Authorities of Kaunas and Klaipeda“ is very actually, because performance measurement show us, how organization is working. If we do not measure performance, we can not identify, how organization works, and we can not control it and improve it performance. With a view to examine theme „Performance Measurement Methods in Local Authorities of Kaunas and Klaipeda“ we defined the main idea of the study – to detect the point of performance measurement and to identify performance measurement methods, which are used in concrete institution. In order to realize this idea of the study, it is necessary these goals: • To explore, what is the point of performance measurement. • To detect meaning of benchmarking, in order to improve the quality of performance. • To define, what performance measurement methods are applied in concrete institution. In... [to full text]

Raktiniai žodžiai: veiklos auditas, sporto mokymo įstaigos, sporto sistema, viešosios institucijos. Darbo objektas: SMĮ veiklos auditas. Darbo tikslas: ištirti SMĮ veiklos audito patirtį, siekiant įvertinti jų atitikimą viešųjų institucijų funkcijoms. Darbo uždaviniai: 1. Apibrėžti veiklos audito sampratą, atskleidžiant jos kompleksiškumą ir identifikuoti turinį. 2. Identifikuoti veiklos audito etapus ir atskleisti kriterijų ypatumus viešųjų institucijų vertinimo kontekste. 3. Pristatyti Lietuvos sporto sistemos valdymą ir atskleisti SMĮ kaip viešųjų paslaugų tiekėją. 4. Atlikti SMĮ uždavinių atitikties veiklos rezultatams vertinimą. SMĮ yra sporto sistemos dalis. Tai valstybinės įstaigos, teikiančios viešąsias paslaugas ir yra atsakingos už kuo didesnį fizinio aktyvumo skatinimą bei saugaus, sveiko ir produktyvaus gyvenimo stiliaus poreikio formavimą ir plėtojimą. Šių įstaigų veiklos auditas prisideda prie atskaitingumo ir skaidrumo, kaip fundamentalių kiekvienos valstybės demokratinių vertybių, būtinų užtikrinant teisingą viešųjų lėšų valdymą piliečių ir mokesčių mokėtojų vardu. Darbe, taikant turinio analizės metodą, analizuojamos Kauno ir Vilniaus miestų 2006 m. ir 2010 m., iš viso 6 SMĮ, veiklos audito ataskaitos. Tyrimas atliktas metaanalizės pagrindu, t. y. vadovaujantis jau užbaigtų tyrimų analize bei jau atliktų įvertinimų įvertinimais. Siekiant gauti kuo išsamesnę informaciją veiklos audito vertinimui, duomenų rinkimo metodu buvo pasirinktas ir pusiau... [toliau žr. visą tekstą] / Keywords: performance audit, sport education organizations, sport system, public institutions. The object of the research: sport education organizations performance audit. The aim of the research: to investigate sport management organizations experience, aiming to evaluate their compliance with public institutions functions. Work tasks: 1. To determine the definition of performance audit by dislosing it‘s complexity and to identify it‘s content. 2. To identify stages of performance audit and to disclosure the peculiarities of criteria in the evaluation of public institutions. 3. To present the management of Lithuanian sport system and to disclosure sport education organization as public services provider. 4. To evaluate sport education institutions tasks compliance with activity results. Sport education institution is a part of sport system. That is state institutions, providing public services and are responsible for the promotion of physical activity, safe, healthy and productive life style formation and development. The activity audit of these institutions contributes to the accountability and transparency as to fundamental democratic values of each state, what is necessary to ensure the correct management of public money of citizens and taxpayers behalf. In this work, using method of content analysis, Kaunas and Vilnius cities sport education organizations activity audit reports of the year 2006 and of the year 2010 are analyzed, total 6 reports. Research was carrried... [to full text]

The thesis deals with performance audit theory and practise. Performance audit consists in evaluating of economy, efficiency and effectiveness. It checks inputs, how they are used and if the intended target is achieved. The main goal of the thesis is to use the theoretical knowledge and do the performance audit of chosen entity. The partial goal is to find out how the performance audit works in reality especially in the Czech Republic.