Vidaus auditorių ir audituojamųjų santykius lemiantys veiksniai

LTStraipsnyje apžvelgiama vidaus auditorių ir audituojamųjų santykių raida per pastaruosius dešimtmečius, aptariama Lietuvos ir užsienio šalių autorių nuomonė, apibendrinama vidaus auditorių ir audituojamųjų santykių praktika Lietuvoje. Pagal tyrimų rezultatus suklasifikuoti ir išnagrinėti vidaus auditorių ir audituojamųjų santykius lemiantys veiksniai. Daugiausiai dėmesio skiriama vidaus auditorių padėties, jų profesinių ir asmeninių savybių bei psichologinių veiksnių įtakai santykiams tarp vidaus auditorių ir audituojamųjų. [Iš leidinio]Reikšminiai žodžiai: Asmeninės savybės; Audituojamieji; Profesinės savybės; Santykiai; Vidaus auditoriai; Auditees; Internal auditors; Personal characteristics; Personal qualities; Professional characteristics; Professional qualities; Relations.

ENArticle discusses the opinion of various Lithuanian and foreign authors about the relationships of the internal auditor and auditees. Article also summarizes the practice of relationships of internal auditors and auditees in Lithuania. According to research results factors affecting relationships of the internal auditors and auditces were determined. This is a different approach to internal audit for internal auditors and auditees; the internal auditors mistrust of auditees actions, auditees mistrust of internal auditors; the subordination of internal auditors; additional concerns emerging for auditees, the nature of the internal audit raises the pressure; the different interpretation of laws, rules, regulations or other legislative acts. All of them are divided into direct and indirect elements (factors). Direct factors are well known and operate during each process of audit, and therefore its impact can be reduced by regulations of an internal audit, discussing the goals of the organisation and the measures to achieve them in public, organizing auditor and auditees debates, improving one and other qualifications. Indirect elements (factors) are the least known and are difficult to predict because it depends on the internal auditors position in the organization, internal auditors and auditees personal characteristics and professional training.This kind of distribution of the factors (distribution to direct and indirect elements) does not mean that internal auditors or auditees can make more or less influence to each other. The difference between them is that the influence of the direct factors can be predicted, as for indirect elements (factors) the influence is latent and unpredictable. The relationship between internal auditors and auditees also depends on the results of an audit. Internal auditors should exercise with caution and avoid unnecessary negotiation and hostility during the audit. But they cannot conceal the negative findings. Internal auditors are required to fulfil theirs responsibilities, but to do it with appropriate sensitivity and respect for auditees. [From the publication]

• Vadyba / Management
• Ekonomika / Economics