Particularity of Army Performance Auditing

Birutė Pitrėnaitė

Abstract


Performance auditing is a new type of control in public sector organizations. Because of this Lithuania has not enough experience in organizing and prosecuting audits. Auditing of Lithuanian Armed forces is not only new but also a very specific form of control. Singularity of auditing is caused by these reasons: the „product“ of Armed forces is an extra-ordinal service and it’s impossible to evaluate the quality of this service at peace time.
The specific Armed forces performance makes difficult to choose audit criteria, methods and causes specific requirements of auditor’s qualification. In the article singularities and problems of performance auditing in the Armed forces are examined. In order to explain planning, organizing and prosecuting performance audit the elements of the Armed forces environment are described.

Keywords


performance audit environment; elements of performance audit environment; general model of performance audit

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"Public Policy and Administration" ISSN online 2029-2872 / ISSN print 1648-2603