Suchergebnisse

Performance audit is identified as one of the relatively newly developed type of audit, in which the reactivation of research was observed only in the twentieth century. The need to analyze and develop a new type of audit is associated with the changes occurred and ongoing in business and public administration, and also with other factors such as social, political, economic, technological changes and other. Evaluation and improvement of entities becomes more and more important and substantial in accordance with the development of a new approach in public sector, public administration and asset management. The definition and implementation of the new public management paradigm has influenced this process as well. In light of new circumstances the importance of evaluation performance audit is growing rapidly. This paper briefly summarizes and evaluates the theoretical basis of the performance audit, the reasons for the performance audit examination, importance of improvement and adaptation of analysis. Particular attention was given to performance audit analysis which was done by the National Audit Office of Lithuania. The purpose of the paper is to examine performance reports published by the National Audit Office of Lithuania and statistic data for 2010-2012. Survey was conducted in accordance with the composition of performance audits operational process of auditing and the performance audits time frame trend. The study revealed that in 2010 year was performed 41 percent of all conducted performance audits in 2010-2012 year, while in 2011 and 2012 - 29,5 percent. It was also found that over 54 percent of performance audits were conducted with pre-and main studies. Mainly performance audit conducted with pre-and main studies were in 2012 year and reached 68,2 percent from all conducted performance audits that year. The lowest rate was in 2010 year and it reached 46,7 percent from all conducted performance audits.

Performance audit is identified as one of the relatively newly developed type of audit, in which the reactivation of research was observed only in the twentieth century. The need to analyze and develop a new type of audit is associated with the changes occurred and ongoing in business and public administration, and also with other factors such as social, political, economic, technological changes and other. Evaluation and improvement of entities becomes more and more important and substantial in accordance with the development of a new approach in public sector, public administration and asset management. The definition and implementation of the new public management paradigm has influenced this process as well. In light of new circumstances the importance of evaluation performance audit is growing rapidly. This paper briefly summarizes and evaluates the theoretical basis of the performance audit, the reasons for the performance audit examination, importance of improvement and adaptation of analysis. Particular attention was given to performance audit analysis which was done by the National Audit Office of Lithuania. The purpose of the paper is to examine performance reports published by the National Audit Office of Lithuania and statistic data for 2010-2012. Survey was conducted in accordance with the composition of performance audits operational process of auditing and the performance audits time frame trend. The study revealed that in 2010 year was performed 41 percent of all conducted performance audits in 2010-2012 year, while in 2011 and 2012 - 29,5 percent. It was also found that over 54 percent of performance audits were conducted with pre-and main studies. Mainly performance audit conducted with pre-and main studies were in 2012 year and reached 68,2 percent from all conducted performance audits that year. The lowest rate was in 2010 year and it reached 46,7 percent from all conducted performance audits.

Performance audit is identified as one of the relatively newly developed type of audit, in which the reactivation of research was observed only in the twentieth century. The need to analyze and develop a new type of audit is associated with the changes occurred and ongoing in business and public administration, and also with other factors such as social, political, economic, technological changes and other. Evaluation and improvement of entities becomes more and more important and substantial in accordance with the development of a new approach in public sector, public administration and asset management. The definition and implementation of the new public management paradigm has influenced this process as well. In light of new circumstances the importance of evaluation performance audit is growing rapidly. This paper briefly summarizes and evaluates the theoretical basis of the performance audit, the reasons for the performance audit examination, importance of improvement and adaptation of analysis. Particular attention was given to performance audit analysis which was done by the National Audit Office of Lithuania. The purpose of the paper is to examine performance reports published by the National Audit Office of Lithuania and statistic data for 2010-2012. Survey was conducted in accordance with the composition of performance audits operational process of auditing and the performance audits time frame trend. The study revealed that in 2010 year was performed 41 percent of all conducted performance audits in 2010-2012 year, while in 2011 and 2012 - 29,5 percent. It was also found that over 54 percent of performance audits were conducted with pre-and main studies. Mainly performance audit conducted with pre-and main studies were in 2012 year and reached 68,2 percent from all conducted performance audits that year. The lowest rate was in 2010 year and it reached 46,7 percent from all conducted performance audits.

Performance audit is identified as one of the relatively newly developed type of audit, in which the reactivation of research was observed only in the twentieth century. The need to analyze and develop a new type of audit is associated with the changes occurred and ongoing in business and public administration, and also with other factors such as social, political, economic, technological changes and other. Evaluation and improvement of entities becomes more and more important and substantial in accordance with the development of a new approach in public sector, public administration and asset management. The definition and implementation of the new public management paradigm has influenced this process as well. In light of new circumstances the importance of evaluation performance audit is growing rapidly. This paper briefly summarizes and evaluates the theoretical basis of the performance audit, the reasons for the performance audit examination, importance of improvement and adaptation of analysis. Particular attention was given to performance audit analysis which was done by the National Audit Office of Lithuania. The purpose of the paper is to examine performance reports published by the National Audit Office of Lithuania and statistic data for 2010-2012. Survey was conducted in accordance with the composition of performance audits operational process of auditing and the performance audits time frame trend. The study revealed that in 2010 year was performed 41 percent of all conducted performance audits in 2010-2012 year, while in 2011 and 2012 - 29,5 percent. It was also found that over 54 percent of performance audits were conducted with pre-and main studies. Mainly performance audit conducted with pre-and main studies were in 2012 year and reached 68,2 percent from all conducted performance audits that year. The lowest rate was in 2010 year and it reached 46,7 percent from all conducted performance audits.

Crime has always been one of the major concerns of residents of many cities around the world. It is one of the fundamental threats faced at every level of society - individual, organizational, sub-national, national, international/global. The need to assure a high level of security for the city's inhabitants and visitors is one of the most important tasks of local government. It is clear that only a comprehensive strategy with different crime fighting methods can bring positive results. Although theories coming from social sciences dominate this field of research, the authors of the paper emphasize the role of other perspectives, especially those developed by urban planners. The second part of the paper describes the process and results of the empirical research conducted in Vilnius city which was aimed at identifying the most vulnerable to crime open public spaces of the city applying the space syntax theory. The analysis helped to identify several common tendencies and specific proposals for local governments aiming to achieve a higher level of security in their cities and a better quality of life for local population.

Crime has always been one of the major concerns of residents of many cities around the world. It is one of the fundamental threats faced at every level of society - individual, organizational, sub-national, national, international/global. The need to assure a high level of security for the city's inhabitants and visitors is one of the most important tasks of local government. It is clear that only a comprehensive strategy with different crime fighting methods can bring positive results. Although theories coming from social sciences dominate this field of research, the authors of the paper emphasize the role of other perspectives, especially those developed by urban planners. The second part of the paper describes the process and results of the empirical research conducted in Vilnius city which was aimed at identifying the most vulnerable to crime open public spaces of the city applying the space syntax theory. The analysis helped to identify several common tendencies and specific proposals for local governments aiming to achieve a higher level of security in their cities and a better quality of life for local population.

Crime has always been one of the major concerns of residents of many cities around the world. It is one of the fundamental threats faced at every level of society - individual, organizational, sub-national, national, international/global. The need to assure a high level of security for the city's inhabitants and visitors is one of the most important tasks of local government. It is clear that only a comprehensive strategy with different crime fighting methods can bring positive results. Although theories coming from social sciences dominate this field of research, the authors of the paper emphasize the role of other perspectives, especially those developed by urban planners. The second part of the paper describes the process and results of the empirical research conducted in Vilnius city which was aimed at identifying the most vulnerable to crime open public spaces of the city applying the space syntax theory. The analysis helped to identify several common tendencies and specific proposals for local governments aiming to achieve a higher level of security in their cities and a better quality of life for local population.

Crime has always been one of the major concerns of residents of many cities around the world. It is one of the fundamental threats faced at every level of society - individual, organizational, sub-national, national, international/global. The need to assure a high level of security for the city's inhabitants and visitors is one of the most important tasks of local government. It is clear that only a comprehensive strategy with different crime fighting methods can bring positive results. Although theories coming from social sciences dominate this field of research, the authors of the paper emphasize the role of other perspectives, especially those developed by urban planners. The second part of the paper describes the process and results of the empirical research conducted in Vilnius city which was aimed at identifying the most vulnerable to crime open public spaces of the city applying the space syntax theory. The analysis helped to identify several common tendencies and specific proposals for local governments aiming to achieve a higher level of security in their cities and a better quality of life for local population.

The auditor must represent the public interest when auditing the financial reports and publishing the audit report publicly. It is important that the auditor has not only subject and intellectual competences, but also social and personal competences relating to ethics and values. The scientific problem posed by this article is to find out how compliance with the principles of professional ethics of auditors affects the reliability of audit findings and the quality of audits. The subject of the research is the auditor's professional ethics and its violations. The purpose of the study is to uncover violations of the auditors' professional ethics and to propose preventive measures to address ethical issues, after examining the auditor's professional ethics and regulating its principles. Research methods used: scientific and normative literature, analysis and synthesis of legislation; logical analysis; documentary analysis

The auditor must represent the public interest when auditing the financial reports and publishing the audit report publicly. It is important that the auditor has not only subject and intellectual competences, but also social and personal competences relating to ethics and values. The scientific problem posed by this article is to find out how compliance with the principles of professional ethics of auditors affects the reliability of audit findings and the quality of audits. The subject of the research is the auditor's professional ethics and its violations. The purpose of the study is to uncover violations of the auditors' professional ethics and to propose preventive measures to address ethical issues, after examining the auditor's professional ethics and regulating its principles. Research methods used: scientific and normative literature, analysis and synthesis of legislation; logical analysis; documentary analysis

The auditor must represent the public interest when auditing the financial reports and publishing the audit report publicly. It is important that the auditor has not only subject and intellectual competences, but also social and personal competences relating to ethics and values. The scientific problem posed by this article is to find out how compliance with the principles of professional ethics of auditors affects the reliability of audit findings and the quality of audits. The subject of the research is the auditor's professional ethics and its violations. The purpose of the study is to uncover violations of the auditors' professional ethics and to propose preventive measures to address ethical issues, after examining the auditor's professional ethics and regulating its principles. Research methods used: scientific and normative literature, analysis and synthesis of legislation; logical analysis; documentary analysis

The auditor must represent the public interest when auditing the financial reports and publishing the audit report publicly. It is important that the auditor has not only subject and intellectual competences, but also social and personal competences relating to ethics and values. The scientific problem posed by this article is to find out how compliance with the principles of professional ethics of auditors affects the reliability of audit findings and the quality of audits. The subject of the research is the auditor's professional ethics and its violations. The purpose of the study is to uncover violations of the auditors' professional ethics and to propose preventive measures to address ethical issues, after examining the auditor's professional ethics and regulating its principles. Research methods used: scientific and normative literature, analysis and synthesis of legislation; logical analysis; documentary analysis

The auditor must represent the public interest when auditing the financial reports and publishing the audit report publicly. It is important that the auditor has not only subject and intellectual competences, but also social and personal competences relating to ethics and values. The scientific problem posed by this article is to find out how compliance with the principles of professional ethics of auditors affects the reliability of audit findings and the quality of audits. The subject of the research is the auditor's professional ethics and its violations. The purpose of the study is to uncover violations of the auditors' professional ethics and to propose preventive measures to address ethical issues, after examining the auditor's professional ethics and regulating its principles. Research methods used: scientific and normative literature, analysis and synthesis of legislation; logical analysis; documentary analysis

T he phenomenon of the performance audit could be assessed as a response to new developments in economy and the new management and governance models stimulating to seek a further improvement in the governance and enhancement of the accountability and responsibility of different levels of government. The findings and results of the insights formulated within the research lead to the conclusion that performance audit is representative of the modern version of audit and constitutes a challenge to the conventional administration, imposing a requirement for new knowledge and its innovative application. Performance audit may be perceived as a source of a timely, reliable and objective information on the management and performance processes showing the status of management and shaping the decision-making process.

T he phenomenon of the performance audit could be assessed as a response to new developments in economy and the new management and governance models stimulating to seek a further improvement in the governance and enhancement of the accountability and responsibility of different levels of government. The findings and results of the insights formulated within the research lead to the conclusion that performance audit is representative of the modern version of audit and constitutes a challenge to the conventional administration, imposing a requirement for new knowledge and its innovative application. Performance audit may be perceived as a source of a timely, reliable and objective information on the management and performance processes showing the status of management and shaping the decision-making process.