Savivaldybių išorės audito probleminiai aspektai Lietuvoje

LTReikšminiai žodžiai: Išorės auditas; Savivaldybės auditas; Savivaldybės išorės auditas; Savivaldybės kontrolierius (savivaldybės kontrolės ir audito tarnyba); Viešojo sektoriaus auditas; External audit; Municipal audit; Public sector audit.

ENThe Republic of Lithuania, when seeking to become a member of the European Union, undertook obligations to ensure that the country will have necessary procedures and control systems in the governing of the public sector, that there will be internal and external audit systems in operation, that the audit will be an independent one, that there will be legal deeds confirmed determining the audit practice, that the audits will be carried out according to the internationally recognized audit standards, and that there will be a system in operation, stopping any breaches and allowing to take actions against them. (State Control 2010). A public sector audit is extremely important in every country's government, as well as an important tool in seeking to improve public sector managing processes. An external municipal audit takes up an important part in the Lithuania's public sector audit system; however, it is not sufficiently discussed. The need to identify and analyze the municipalities' external audit system arises when seeking to answer the question: is the municipal external audit in the context of public sector audit system efficient and rational, or does it need improving? Once the present functioning system has been clearly described and analyzed and the problems and their importance have been identified, it is possible to consider ways of resolving the identified problems and the need to improve the system. The understanding and identifying of the way municipal external audit systems work and the identification of potential problems are important in terms of scientific and practical aspects. In the Lithuanian public sector (both at the government and municipality levels), there are established and working links that are necessary for the internal and external audits of the public financial control.The subjects performing the audit in both external and internal audit links are closely related, and as result any problems or difficulties in any of the system elements have an impact to the entire functioning of the public sector audit system. When judging the external audit system in terms of independence, objective and impartial aspects, it can be concluded that there is a risk that municipal auditors' independence can be restricted due to organizational, functional and financial dependence. After analyzing the peculiarities of the municipal audit quality control system, which protects against unreliable information and reduces the risk of mistakes and inaccuracies in the information, it has been determined that problems regarding the municipality external audit quality security can cause doubts about the reliability and validity of audit conclusions and recommendations and the quality of the completed audit. The quality of audit is directly dependent on a properly functioning audit quality control system. After having reviewed the municipal audit system and auditor interrelationship in the context of the public audit sector, it has been noticed that there is a problem related to public sector accounting reform, which systematically changes the legal regulation of public sector subjects accountability. [...]. [From the publication]

• Politikos mokslai / Political sciences
• Vadyba / Management
• Ekonomika / Economics