| Title |
Rekomendacijų reikšmė užtikrinant veiklos audito rezultatyvumą viešajame sektoriuje / |
| Another Title |
The significance of recommendations in ensuring the results of performance audit in public sector. |
| Authors |
Lakis, Vaclovas ; Nemanytė, Jurga |
| DOI |
10.15388/Im.2014.0.3104 |
| Full Text |
|
| Is Part of |
Informacijos mokslai / Vilniaus universitetas.. Vilnius : Vilniaus universiteto leidykla. 2014, t. 67, p. 63-75.. ISSN 1392-0561 |
| Abstract [eng] |
Therefore, if it depended on the decision made by the entity under auditing the post-auditing activity would loosen its importance and performance would depend on the quality of recommendations. Moreover, the auditors must be very prudent in formulating recommendations; much more attention should be paid to the steps which have to be taken, but not to the process of doing it. According to each performance auditing result several recommendations can be provided to different institutions. During the period 2008–2012 – 964 recommendations were presented to different institutions. The greatest number of recommendations was addressed to the Government and other ministries. They are related with the necessity of changing regulations. According to the data presented by state control, 92% of presented recommendations were implemented. In fact, audited entities agree with the presented recommendations and seek to implement them. However, when the audited entities disagree with the provided recommendations they usually state, that recommendations are not relevant and the process of implementation is rather complicated. Therefore, the performance auditors should co-operate with audited entities in order to put into practice the recommendations, otherwise some unforeseen difficulties may occur. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2014 |
