| Title |
Vidaus kontrolės modelių vertinimo analizė / |
| Translation of Title |
Analysis of internal control models. |
| Authors |
Simonaitytė, Živilė |
| DOI |
10.15388/batp.2014.15A.7 |
| Full Text |
|
| Is Part of |
Buhalterinės apskaitos teorija ir praktika.. Kaunas : Vilniaus universiteto leidykla. 2014, Nr. 15A, p. 82-95.. ISSN 1822-8682. eISSN 2538-8762 |
| Keywords [eng] |
audit ; internal control ; internal control evaluation models |
| Abstract [eng] |
Internal control evaluation is one of the most important steps of audit. For conducting this step properly internal control evaluation modeis are used. Every model has its own advantages and disadvantages. Pros and cons of the most popular internl control modeis, audit standards used in the biggest countries of the world, research es in the field of effective internai control evaluation are analyzed in this article. Structure of internal control evaluation is provided. lt enables to connect advantages and dilute disadvantages of the most commonly used internal control evaluation models. |
| Published |
Kaunas : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2014 |
| CC license |
|
