Bendrojo lavinimo mokyklų vidaus audito informacija interneto svetainėse : pateikimo formos aspektas
LTPastaraisiais metais daug dėmesio skiriama bendrojo lavinimo mokyklų vidaus audito problematikai. Siekiant išanalizuoti informaciją apie atliktus vidaus auditus bendrojo lavinimo mokyklose, nagrinėta informacija, pateikta interneto svetainėse. Tyrimo metu gauti rezultatai atskleidė, kad mokyklos tiek prieš pateikdamos vidaus audito duomenis savo interneto svetainėje, tiek gautų rezultatų apdorojimo metu susiduria su sunkumais, ir akivaizdžiai stokojama konkrečių nurodymų, kaip šis procesas turi būti vykdomas. Akivaizdu, kad vidaus audito metodikos neefektyviai taikomos, neaišku, kokia turi būti informacijos pateikimo forma ir kokia informacija turėtų būti skelbiama viešai. Tyrimas parodė, kad pateikiamos informacijos turinys yra neišsamus, neatspindi mokyklos vertinimo proceso, mokyklos interneto svetainėse nelinkusios nurodyti, kokiais lygmenimis įvertino savo veiklą, dažniausiai nurodomos tik silpnosios, stipriosios ar tobulintinos mokyklos veiklos pusės. Šiame straipsnyje pateikiami tyrimo rezultatai, kurie atskleidžia bendrojo lavinimo mokyklų vidaus audito informacijos pateikimo interneto svetainėse niuansus. [Iš leidinio]Reikšminiai žodžiai: Bendrojo lavinimo mokykla; Metodika; Mokyklos kokybė; Vertinimo procesas; Vidaus auditas; Comprehensive schools; Evaluation process; Internal audit; Methodology; School quality; Secondary school.
ENIn recent years, a lot of attention has been paid to internal audit problems in comprehensive schools. Seeking to analyze information about internal audits carried out in comprehensive schools, the information, which has been analyzed, is presented on websites. Results obtained during the research showed that schools encounter difficulties before presenting Internal audit data on website as well as while processing the obtained data and apparently, there is a lack of concrete directions about how this process has to be carried out. It is obvious, that Internal audit methods are applied ineffectively, it is not clear how information has to be presented and what information should be announced in public. The research showed that the content of presented information is not exhaustive, does not represent school evaluation process, schools do not tend to show on websites at what level they evaluated their activities, most frequently only the weakest, strongest points or areas requiring improvement are pointed out. This article presents research results, which reveal comprehensive school Internal audit information on websites presentation nuances. After carrying out the research, we can assert that: There is no common system in comprehensive schools of how to present information on school website about internal audit, access to direct information requires additional time and efforts. The dominating data presentation form is text. This form is most frequently used by town basic and comprehensive schools. Town gymnasiums use more advanced forms for disclosing internal audit information.Only one out of 100 comprehensive schools presented information on performed internal audit, which corresponds to Internal audit methods of recommendatory type of information presentation about carried out Internal audit report. Internal audit methodics in comprehensive school is not treated as important, seeking to inform the consumer about the quality of school activities, because 99% of information can be evaluated as not sufficiently exhaustive or not exhaustive. School location does not have influence on information quality. 84 schools did not point out which year Internal Audit methodics they were using, the consumer has to analyze the presented information himself. 67 schools did not indicate which year the audit was carried out, therefore analyzed methods presented to the consumer can be interpreted differently as current year indicators, as previous year ones and so on, it becomes complicated to judge about the quality of school, information in itself loses actuality and seizes being informative. Out of 100 schools, which carried out Internal Audit processes, only 12 schools were presented with activity assessment results. Information dissemination in schools connected with Internal Audit results is not treated as a very important source for disclosing the quality of school activities. Schools before presenting Internal Audit data on website face difficulties while processing the obtained data and apparently, there is a lack of concrete directions about how this process has to be carried out, the way information has to be presented and what data have to be pointed out seeking to reveal the school quality. [text from author]
