The Assessment of Finance Management Process in Performance Audit (article in Lithuanian)

Dalia Daujotaitė

Abstract


The modern performance audit does play an important role in the management of both public and private sectors. Essentially, performance audit includes the identification of major weaknesses embedded in operating processes or stemming from inadequate internal control, also the disclosure of possibilities for enhancement of operating efficiency and the provision of recommendations. The article, in view of the breadth and complexity of the issue under consideration, limits its focus to external performance audit in the public sector the results of the assessment whereof are intended to inform legislators, tax payers, service users, etc. The scope of the present article does not include the internal performance audit covering internal organisational management issues.

Keywords


audit; public sector; financial management; objectives of governance; model

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"Societal studies" ISSN online 2029-2244 / ISSN print 2029-2236