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The purpose of this study is to understand the different perceptions of the internal audit functions, to explore the influence of information technologies on internal audit and to analyze the potential advantages of the use of internal audit in the organizational (corporate) governance.
Keywords: internal audit, internal audit functions, organizational government
Sio straipsnio tikslas - suprasti organizacijos nariu suvokima apie vidaus audita, apzvelgti vidaus audito funkcijas panaudojant mokslinius literaturos saltinius, isanalizuoti informaciniu technologijui itaka vidaus auditui bei isnagrineti vidaus audito taikymo galimybes organizaciju valdyme.
Raktazodziai: vidaus auditas, vidaus audito funkcijos, organizacijos valdymas
Introduction
Although the origin of audit (both external and internal) does not go back so far in time as accounting roots, but audit has not avoided significant changes since its rise. Especially internal audit has undergone significant changes over the last twenty years. If twenty years ago internal audit was just a part of control, nowadays its scope and functions are largely expanded. The definitions of internal audit in various periods of time may serve as indicators of different perceptions of internal audit: 1) internal audit is an independent appraisal function within an organization for the review of activities as a service to all levels of management. It is a control which measures, evaluates and reports upon the effectiveness of internal controls, financial and other, as a contribution to the efficient use of resources within an organization (The Chartered Institute of Public Finance and Accountancy CIPFA, 1979); 2) internal auditing is an independent, objective, assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization to accomplish its objectives by bringing a systematic, disciplined approach, to evaluate and improve effectiveness of risk management, control, and governance processes (The Institute of Internal Auditors HA, 1999). Definitions of internal audit may be treated as indicators of the expanded scope and changed functions of internal audit over last years. Environmental changes over last years have raised new roles and responsibilities of internal audit, which were identified under new definitions.
New roles, functions and responsibilities of internal audit empowered to make it an appropriate response to regulatory and legislative obligations. Such obligations are more palpable speaking about public sensitive organizations. Saying public sensitive organizations we assume organizations, which activity...