Internal Audit in Lithuanian Enterprises

Summary Jelena Makara Internal Audit in Lithuanian Enterprises Final work of University magistracy Studies, 76 pages, 13 figures, 7 tables, 61 literature references, 4 appendix, in Lithuanian. KEY words: internal audit, internal control, stage, enterprises, Lithuania. The object of research is the internal audit in enterprises of Lithuania. The aim of the research – to analyse the internal audit condition; to investigate produce methods and reasons of absence of internal audit; to give recommendations for improvement of the state and possibility of distribution of internal audit in enterprises of Lithuania. Objectives: * to formulate the definition of the internal audit, by results of theoretical questions connected with the concept of internal audit, definition; * to make the internal audit and the internal control comparative analysis, to define an influence of the internal audit on system of internal control, and to examine conception of internal auditor independence; * to give a classification of the internal audit by it type, and to examine it functions; * to analyse the history of internal audit appearance in Lithuania, and laws of internal audit; * to discover and to analyse stages of realization of internal audit; * to analyse internal audit condition in enterprises of Lithuania, by results of carried out research, and to give recommendations for improvement of condition of internal audit; * to determine reasons of internal audit absence in enterprises, and to give recommendations of internal audit distribution possibilities in enterprises of Lithuania. Research methods: comparison, resumptive, literature analysis, questionnaire poll, induction, synthesis and analyse of regulating documents. Research time – 1995-2005 (base of laws); 2004 August - November (conducted questionnaire poll of enterprises of Lithuania). Internal auditor is new profession in Lithuania. It necessary sometimes to prove ti enterprises management benefits of internal audit. In the research are internal audit and internal control system identify problems and independence problems of internal auditors. Suggestions of how to make better the existing condition ant to spread of internal audit are presented at the research too. It can be established by results of made empirical analysis, that the part of enterprises are not making plans of the year, appearing troubles in relations with management, sometimes management ignore recommendations of internal auditors and other. But it can be appreciated positively, that part of average and big enterprises understood benefits provided by internal audit and established the internal audit service.Žemės ūkio akademijaVytauto Didžiojo universiteta