Finansų kontrolės sistemos reforma viešajame sektoriuje

LTStraipsnyje nagrinėjami svarbiausi valstybinio audito sistemos reformos etapai bei teisės aktai, reglamentuojantys jos eigą. Aptariamos išorinio audito strategijų rengimo ir jų įgyvendinimo problemos Lietuvoje. Atskleidžiami pagrindiniai vidaus audito bei jo sistemos kūrimo bruožai. Aptariami Europos Komisijos „finansų kontrolės“ derybinio skyriaus reikalavimai finansų kontrolės srityje ir jų poveikis Lietuvai. [Iš leidinio]Reikšminiai žodžiai: Finansų kontrolës sistemos reforma; Vidaus auditas; Išorës auditas.; Financial control reform; Internal audit; External audit.

ENThe beginning of Lithuanian financial control reform is year 2000. The internal audit law was created in this year base. In 2000-2001 the major part of internal audit obligations and internal audit job public institutions was created. In the same year 2001 Lithuania prepared the standards corresponding with the international internal audit standards. Year 2001 was especially important in external audit area. Public Control Institutions prepared the strategic plan of development for year 2001-2006. According to these regulations and corresponding with international standards Public Control Institutions were reorganized into Supreme Audit Institutions. Appreciating the role of Public audit reform can be indicated some aspects: 1. Public Control Institutions still pay more attention to the legality of activities and how these activities correspond with law. The performance of audit, evaluating the economy of activity, affectivity and results is paid less attention. 2. As there are no public audit standards, there is not enough assurance for Public Control functions. 3. The external audit and the internal audit is an indivisible control system, and reciprocity has to be there. [From the publication]