Gavybos pramonės įmonių vidaus kontrolės reikšmingumo tyrimas

LTStraipsnyje nagrinėjama vidaus kontrolės sistema, jos egzistencializmo ir efektyvumo samplaika, siejant tai, kad pastaruoju metu egzistuojant tokiai ekonominei situacijai ne tik Lietuvoje, bet ir visame pasaulyje ypatingas dėmesys yra skiriamas apgaulių išaiškinimui ir jų prevencijai. Keletą pastarųjų metų, kuomet siekiama ilgalaikio ir efektyvaus įmonių valdymo, vidaus kontrolė tampa vienu iš pagrindinių priemonių šių uždavinių įgyvendinimui, ypatingai tokio pobūdžio įmonėse, kuriose apgaulės ir klaidos pasitaiko itin dažnai. Vienas iš tokių yra ir gavybos pramonės sektorius, nors iš pirmo žvilgsnio ši pramonės šaka gali atrodyti visai neprioritetinė, tačiau reikia pažymėti, kad Lietuvoje, kaip ir visose kitose valstybėse gavybos pramonės sektorius sudaro mažiausiai trečdalį visos šalies pramonės. [Iš leidinio]Reikšminiai žodžiai: Apgaulės ir klaidos; Lietuvos gavybos pramonė; Lietuvos gavybos pramonės sektorius; Vidaus kontrolė; Vidaus kontrolės efektyvumas; Effectiveness of internal control; Effectiveness of internal controls; Efficiency of internal control; Fraud and error; Fraud or error; Internal control; Lithuania mining industry; Lithuanian extraction industry.

ENThe successful activity of industrial companies covers effective management, planning of activity, supervision, organization and control, when the companies have to withstand savage competitive fight, to improve not only the marketing strategy, but also the organization's management, so that the implementation of plans, execution of scheduled tasks and pursuit of set goals was improved. These are exactly the things, which induce the companies to improve the old management structures, to review the activity procedures, and to implant new, more advanced computer technologies. Only the properly selected management strategy, effective control, and optimized management processes help to implement these vitally important goals set for industrial companies. In order too achieve all the set goals of the company in the industrial sector, and to implement the most important tasks in order to remain in the market, it is not enough to optimize the processes of management structure or to implant new technologies. The internal control becomes much more important problem not only in companies of industrial sector, as it is illustrated by the researches conveyed by the audit company Ernst & Young (2010) and presented in the report on the level of fraud and corruption of world's industrial companies, although it still receives insufficient attention. The assessment of the benefit provided by internal control is clearly defined and identified with the concept of preventive tool.The assessment of internal control system of the industrial companies is relevant not only as one of the determination modes of effectiveness of preventive tools of frauds, but recently in this little researched sector there have been searched more and more actively for the modes, how to use the financial resources cheaper and more effectively in case of creation of new organization models of internal control, examination of causes for frauds, and only then the implantation of preventive tools in the company is discussed if necessary. The performed analysis of statistical data is particularly important for the national economics. However it has to be stressed that the specific accounting present in the sector of extraction industry determines the significance of internal control and weight of analysis in the companies of this particular character. In absence of the constantly changing amount of reserves present in quarry and assessed precisely in the accounting of the companies of extraction industry, the possibility arises that the small unsolved thefts and frauds will develop in the future. In order to perform the analysis of significance of internal control system of the companies of extraction industry, it has to be stressed that the particularity of company's activity and technology determines the formation of circumstances, which allows development of the mistakes and frauds, thus it is necessary to learn, in which activities and areas of the company they tend to be manifested. [...]. [From the publication]

• Audito sistema : raida ir problemos / Vaclovas Lakis. Vilnius : Vilniaus universiteto leidykla, 2007. 386 p.
• Evaluation of condition of internal control system in the company / Lukas Giriūnas. Ekonomika ir vadyba: aktualijos ir perspektyvos. 2009, Nr. 1 (14), p. 103-113.
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