[sup][/sup]Aspects of problems in a municipal external audit in Lithuania
Journal Title: Ekonomika ir Vadyba: Aktualijos ir Perspektyvos - Year 2013, Vol 31, Issue 3
Abstract
The Republic of Lithuania when seeking to become a member of the European Union has undertaken obligations to ensure, that the country will have necessary procedures and control systems in the governing of the public sector, that there will be an 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, that there will be a system in operation, stopping any breaches and allowing to take actions against them. (State Control 2010). Public sector audit is extremely important in every country‘s government, in addition to that this is an important tool seeking to improve public sector managing processes. External municipal audit takes up an important part in the Lithuania‘s public sector audit system, however it is not sufficiently discussed. Keywords: public sector audit, external audit, municipal audit.
Authors and Affiliations
Algirdas Astrauskas , Rūta Petaraitienė
Keywords
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