Vidaus audito atsiradimo problemos Lietuvos įmonėse

Abstract

Major internal auditing enterprises are prospering. Their owners understood the necessity of internal auditing. Regrefully, the number of such enterprises is very small. The subject of the study is the absence of internal auditing. The main aims of this paper are to estimate Lithuanian enterprises’ opinion on internal auditing by the results of the poll made to define causes of the absence of internal auditing in Lithuanian enterprises, to introduce a motion for Lithuanian enterprises to practice internal auditing, for management - interest in internal auditing. The study is based on the analysis, synthesis and comparison of various sources of economic literature. Synthesis of the poll in graphical presentation, induction and grouping of methods are used in the paper. The results of the poll of twenty four Lithuanian enterprises, which do not practice internal auditing, are presented at the paper. The results of the Lithuanian enterprises poll are the following: It showed that the respondents have different conceptions of internal auditing and internal control, every fourth respondent thinks that the object of internal and external auditing is the same; Most respondents consider that internal auditing is necessary. Regretfully, only twelve of them are planning to establish internal auditing service; Only every third respondent took part in seminars on the necessity and possibilities of internal auditing; Respondents mentioned the following causes for the absence of internal auditing: an enterprise is too small, it is waste of money, the internal auditor’s work is distrusted and others; Routine factors dictate the necessity of establishing internal auditing service: expansion of activities, external capital formation, intricate system of management and others.