Veiklos audito elementai: analizė ir auditas

LTVeiklos audito esmę išreiškia jo struktūriniai elementai. Veiklos audito elementai neretai aiškinami labai glaustai, neatskleidžiant į tai, ką turėtų daryti auditorius, kokias procedūras taikyti tiriant ekonomiškumą, efektyvumą ir (ar) rezultatyvumą. Be to, šios sąvokos neretai aiškinamos skirtingai. Straipsnyje nagrinėjamas veiklos audito struktūrinių elementų sąvokų apibūdinimas užsienio ir Lietuvos autorių darbuose. Nustatytos veiklos ekonomiškumo, efektyvumo ir rezultatyvumo auditų tikrinimo ir vertinimo sritys bei metodai, pateikti veiklos audito struktūrinių elementų bendrųjų rizikų veiksniai ir jų vertinimo aspektai. [Iš leidinio]Reikšminiai žodžiai: Efektyvumas; Ekonomiškumas; Ezultatyvumas; Rezultatyvumas; Veiklos auditas; Veiklos audito elementai; Economy; Effectiveness; Efficiency; Performance audit; Performance audit elements.

ENThe aim of this article is to explore the structural elements of the performance audit and determine their inspection and evaluation areas and methods. The article contains a comprehensive analysis of related research and practical works which led to the identification of performance audit elements and their related areas. The significance of performance auditing requires focusing on its specific control function designed to ensure an objective assessment of the functionality of the activity, on the programmes and/or on the systems of organisations from the point of view of their performance economy, effectiveness and efficiency, and on the promotion of performance and management progress. It is the knowledge of the shortcomings of a specific organisation, programme or system that makes it possible to project guidelines for their further successful performance. Most performance audit descriptions focus on the three E's - economy, efficiency, and effectiveness. This type of audit examines: a) the economy of administrative activities in accordance with sound administrative principles and practices, as well as management policies; b) the efficiency of utilization of human, financial, and other resources, including examination of information systems, performance measures and monitoring arrangements, and procedures followed by audited entities for remedying identified deficiencies; and c) the effectiveness of performance in relation to achievement of the objectives of the audited entity and the audit of the actual impact of activities compared with the intended impact.Inputs are the financial resources (measured in monetary units) and physical resources (such as staff, equipment, and building space) used in an organization activity. Overhead costs can also be evaluated, by comparing them with costs in similar organization activity. Examining the economy in using physical resources includes determining, for example, whether space is used optimally (measured as per fulltime staff equivalent compared with benchmarks, standards, or comparable operations). Process efficiency is technically measured as the relation between outputs and inputs. Outputs are the services or products produced by organization activity. Inputs are the resources expended or consumed. Inputs are measured by such units as staff time, or full-time staff equivalents. The relation between outputs and inputs is measured by two primary efficiency ratios: the unit cost and the productivity. Output effectiveness represents the quality of the services or products produced. In addition to the expectation that organization should use inputs economically and conduct processes efficiently, citizens, taxpayers, and parliamentarians also expect organizations to produce effective outputs. Expectations for output effectiveness can be established in a variety of forms, including output quantity, quality, and timeliness. Outcomes are the results achieved by the organizations. They often represent the most difficult performance aspect to measure. Outcome effectiveness measures the quality of outcomes and the extent to which organization results are directly related to the activity. […]. [From the publication]