| Abstract [eng] |
The aim of the master thesis is to form the algorithm of internal audit creation program and to evaluate its application. In the first part scientific literature and legal acts are analyzed, which examine the theoretical aspects of internal audit creation that consist of internal audit, the analysis of factors related to internal audit, the organizational stages of internal audit, the problems of creation of internal audit program. In the second section theoretical solution to the problem is suggested in accordance with the possibilities of the methods of internal audit and the algorithm of internal audit program is formed. The third part of this work is devoted to the practical application of the algorithm of internal audit program in UAB “BA prekyba”. According to the formed algorithm of internal audit program the following steps were performed: The plan and the program of internal audit were created; The recommendations of internal audit and the evaluation results of internal audit were adduced. |
