| Title |
Kokybės auditas: koncepcija ir metodologijos tobulinimas / |
| Another Title |
Quality audit: concept and methodology improvement. |
| Authors |
Pečiulytė, Indrė ; Ruževičius, Juozas |
| DOI |
10.15388/Im.2014..3922 |
| Full Text |
|
| Is Part of |
Informacijos mokslai / Vilniaus universitetas.. Vilnius : Vilniaus universiteto leidykla. 2014, t. 68, p. 23-43.. ISSN 1392-0561 |
| Keywords [eng] |
quality audit ; auditing process ; audit system ; audit methodology ; improvement ; survey ; model |
| Abstract [eng] |
The methodology of audit is extensively researched by both foreign and Lithuanian authors, but there isn’t a complete theory of audit, in which all the currently existing types of audit are mentioned. This is due to the fact that the quality audit methodology is not fully explored and clearly systematized. When analyzing audit concepts, it is a challenge to determine which type of audit – performance or management – is attributable to the quality audit. The theoretical analysis has shown that in the audit system the quality audit can be assigned as part of the performance audit. Quality audit is important throughout the audit system as it is part of the evaluation process, which helps auditors to reveal areas for improvement within their organizations. According to the theoretical literature systematic analysis and the quality auditors’ questionnaire survey results, in this study the audit system model by the functional character has been formed, the advantages and disadvantages of quality audit techniques have been identified, and recommendations for the quality audit methodology improvement are presented. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2014 |
