| Title |
Vidaus kontrolės sistemos elementų raiška: grafinis vaizdavimas / |
| Another Title |
The expression of the elements of the internal control system: graphical representation. |
| Authors |
Giriūnas, Lukas ; Mackevičius, Jonas |
| DOI |
10.15388/batp.2014.15A.5 |
| Full Text |
|
| Is Part of |
Buhalterinės apskaitos teorija ir praktika.. Vilnius : Vilniaus universiteto leidykla. 2014, Nr. 15A, p. 62-72.. ISSN 1822-8682. eISSN 2538-8762 |
| Abstract [eng] |
It should be noted, that the analysis of the internaI control modeIs allow to state that the offered modeIs are still not only very different from each other, but also do not specify any particular seąuence of internai control effectiveness' assessment; they only identify certain guidelines for the assessment, as a result, a new principaI structurogram of the internaI control effectiveness' assessment model has been created. It should be stressed that the latter newly includes the coordination element, which was lacking in the identified modeIs, presented in the scientific literature. It should be emphasized that the coordination of all the factors of employees is reąuired in order to properly use the available resources and to save thern, to guarantee high ąuality of products and services, to reduce all kinds of expenses, to obtain the best possible financial results. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2014 |
| CC license |
|
