The Assessment of Finance Management Process in Performance Audit (article in Lithuanian)
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Abstract
The modern performance audit does play an important role in the management of both public and private sectors. Essentially, performance audit includes the identification of major weaknesses embedded in operating processes or stemming from inadequate internal control, also the disclosure of possibilities for enhancement of operating efficiency and the provision of recommendations. The article, in view of the breadth and complexity of the issue under consideration, limits its focus to external performance audit in the public sector the results of the assessment whereof are intended to inform legislators, tax payers, service users, etc. The scope of the present article does not include the internal performance audit covering internal organisational management issues.
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Section
Articles
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Authors retain copyright of their work, with first publication rights granted to the Association for Learning Technology.
Authors retain copyright of their work, with first publication rights granted to the Association for Learning Technology.
