Žinių vadybos strategijų modeliavimas ir taikymas audito rizikai valdyti

• Staliūnienė, Jolanta Dalia
• Stungurienė, Stanislava

LTŠiame straipsnyje nagrinėjamos aktualios audito problemos, kurios siejamos su žinių valdymu profesionalių paslaugų įmonėje: profesionalių paslaugų vadybos principai; žinių vadybos įžvalgos audito rizikos valdyme; mokymosi kreivių tinkamumo audito rizikai valdyti įvertinimas; žinių vadybos strategijų, užtikrinančių audito rizikos valdymą ir audito įmonės veiklos efektyvumo didinimą pasirinkimas. Kompleksinio šių problemų tyrimo rezultatai parodė, kad audito riziką lemia daugelis veiksnių. Dėl neadekvataus šių veiksnių įvertinimo dažnai tenka priimti spendimus neapibrėžtumo sąlygomis. Todėl būtina gilintis į šių veiksnių prigimtį ir jų poveikį konkrečioje organizacijoje. Atlikta audito riziką įtakojančių veiksnių analizė, įgalino išskirti žinių vadybos įžvalgas audito rizikos valdyme. Pritaikius mokymosi kreivių teoriją audito rizikos valdymui, nustatytos audito laiko mažėjimo tendencijos, kylant darbo kokybei. Tai užtikrina profesionalių paslaugų įmonių konkurencinį pranašumą. [Iš leidinio]

ENIntroduction. Knowledge is the integral completeness of physically intangible resource where the most components are beyond expression: faculties, competencies, experiences, the culture of organization, the webs of non nominal organizational links and intellectual capital. The models of audit management (traditional, extended, ABREMA, audit under the risk) only partially identify the risk of organization. The necessity to model the situations of knowledge management in audit companies arises for seeking the main goal & to mould the strategy of audit for each client. Research objectives. To evaluate the strategies of Knowledge Management and to choose such ones which are more efficient for vary models of organizations according to the map of knowledge; identify critical constraints of knowledge flows and motivate the plan of actions how to reach better business results which are related to the modern methods of knowledge management. The main objective is to bring forward the hypothesis of availability of learning curves in audit and certificate it in practice. Research methodology. The analytical method was applied on the research of knowledge management for the audit companies. The audit time variations are evaluated using both comparative and analytical methods. The comparative method is used on the research of the auditing time for the main firms in Lithuania. The analytical methods were used on the research of possibility to apply learning curves for modelling audit time on the concrete firm. The main research is done empirically by using learning curves theory.Conclusions (Results). Learning curves at first were applied in industry and later in the areas of cost control and planning (Wright, 1936, Taylor, 1961; Hall and Howell, 1985: Smith, 1998), however there are not founded the works about application in the area of audit. The proportion of audit time decrement was established and consistent pattern was formulated: the learning-curve rate in industry is grater than in the area of professional service. The hypothesis about ability of companies to do the same work in shorter time and more effective was certified by practical modelling. The results of modelled situations analysis acknowledged the assumptions that learning curves are useful for planning time of audit: with the same knowledge resource it is possible to do more in limited time. It allows the companies of audit not only manage the audit risk, but compete in the market. [From the publication]