Vidaus kontrolės sistemos būklės statybos sektoriaus įmonėse vertinimas

LTReikšminiai žodžiai: Statyba; Vertinimas; Vidaus kontrolės klausimynas; Vidaus kontrolės sistema; Construction; Evaluation; Internal control questionnaire; Internal control system.

ENGood internal control system of a company is one of the guarantees of its effective performance. Internal control is targeted to ensure the achievement of the most important aims of a company. Changing business economy conditions cause the transformation of a company’s internal control. However, the great financial scandals that occurred in the 20–21st centuries have proved that internal control of companies failed to reveal and manage essential business risks. Hence, the approach to internal control must be further improved. Internal control system of a company is highly dependent on the type of the company’s activity. Nevertheless, the research of internal control systems of companies in separate sectors is insufficient. The present paper analyses the internal control system in companies of the construction sector – the sector where the majority of entities operate and which suffered significant losses during the financial crisis. Periodical evaluation of the system is inseparable from the improvement of internal control. Therefore it is obligatory to have an instrument which would help not only to evaluate the system but identify its weaknesses and foresee directions of its improvement. The aim of the research is to create a methodology allowing the evaluation of the internal control system of a company and to apply it in the research of internal control in companies in the construction sector in Lithuania. Different methods can be chosen to evaluate internal control, yet questionnaires are the most appropriate as they help to avoid mistakes and inaccuracies and reveal concealed information. The systematic and comparative analysis of scientific literature was carried out and the use of the systematic results of expert survey was made.This allowed the authors to create the methodology of internal control evaluation: the composed questionnaire embraces the evaluation of internal control relevance and effectiveness as well as the elements of internal control: control environment, risk evaluation, control actions, information and communication, control monitoring. The majority of the questions were set to determine the state of internal control. Some open questions ask to express personal opinion by not only indicating answers yes, no, I do not know, but also giving possible reasons of problems or their solutions. They seek to reveal the view of the company’s employees on control. The methodology is dedicated to help independent and internal auditors as well as the company’s managers to practically identify the state of internal control. By means of the questionnaire, internal control might be evaluated regarding four levels: very good, good, satisfactory, weak. By using this methodology, internal control of the companies in the construction sector of Lithuania was evaluated. Having carried out the expert and questionnaire surveys and having analysed the obtained results, it was designated that construction sector companies operating in the district of Kaunas have weak internal control. Such a result is determined by several factors: information concerning the topic is lacking, not all procedures are established, smooth operation and application of elements as well as correction of drawbacks is not ensured. Such situation gives a cause for concern and shows that the construction sector needs recommendations how to improve internal control. Research has determined that internal control remains relevant in the construction sector as it allows to reduce possible risks frequent in construction. [From the publication]

• Vadyba / Management
• Ekonomika / Economics