| Abstract [eng] |
Modern foreign and Lithuanian researchers in particular definitions of the audit concept are integral to the organizations financial performance analysis and evaluation of audit without broader understanding of the concept. According to the audit of application of modern theoretical and empirical work, it could be argued that the most common conception of the audit no longer represent the current situation, since the financial audit is only one of many organizations to investigate the activities used in the audit forms. While most authors recognize the benefits of the information audit to the organizations, but the range of information on this topic is narrow. Information analysis of single audit in scientific publications the theoretical level, the scope of this audit highlighted the importance of organizations to improve business processes, but in practice, the information has not been taken yet and the audit is carried out only in isolated cases, there are no such standards or the methodology of the audit to the organizations. More detailed studies in Lithuania, which are described in the information audit case study found, therefore, the information audit is a new subject for research. These problems incited the purpose of the research – to analyze the information audit as a strategic resource of organization, the benefits of the organization to carry out an audit case study of information organization. The major tasks are to explain the concept of audit information, as compared with the traditional concept of the audit; to identify the location of information audit of other species in the context of the audit, the audit information to examine the feasibility and impact on the organization of information processes to investigate, analyze the information audit models to explore the information environment of organizations and processes the information through the audit tool. The analysis of scientific literature on an alternative theory and methods of information across the audit approaches in the analysis formed the conclusion that the audit information is becoming a new research facility and an important strategic resource for organizations, ensuring the proper management of information in the organization. According to the Lithuanian and foreign scientists, including J. Mackevicius, Z. O. Atkočiūnienė, S.Henczel, H. Botha, J. A. Boon, theoretical and practical examples of using abstractions, generalising the method of modern audit in accordance with the practice, it could be argued that the most common audit of financial analysis for understanding the current situation no longer, since the financial audit is only one of many activities of the organization used for testing the audit types. The analysis of scientific literature should be noted that the audit information exists in Lithuania only an empirical level, a deeper investigation is carried out. The analysis of foreign scientists, among them S. Henczel, T. Wilson, S. P. Webb et al., Audit information, the application of methods of organization, came to the conclusion that the different organizations. Information audit methods of selection depends not only on the size or number of employees, but also on the subjective needs of the business objectives and also found that S. Henczel information audit model for its flexibility, with a few adjustments, could be used for informational organizations in various fields to investigate processes. Following the sociological researchin the organization, the analysis of collected empirical material, came to the conclusion that the organization's core business processes governing the information tool, not an effective management of administrative or anticipate the use of a technology plan to ensure the use of information not only to improve the organization's business processes, but also pursuit of competitive advantage. |
