Since 2014
Insights on risk assessment in performance audit
Business Systems and Economics
View Archive Info| Field | Value | |
| Title |
Insights on risk assessment in performance audit
Veiklos audito rizikos vertinimo įžvalgos |
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| Creator |
Daujotaitė, Dalia
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| Subject |
risk assessment; risk factors; performance audit; economy; efficiency; effectiveness
M400; M420; M480 rizikos vertinimas; rizikos faktoriai; veiklos auditas; ekonomiškumas; efektyvumas; rezultatyvumas M400; M420; M480 |
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| Description |
This paper analyses the most significant developments in the audit methodology since 1990 that are related to the transition from the audit methodology based on the risk of financial statements to the methodology based on the performance process risk. Such developments in the audit methodology are presented as a result of a new approach towards risk assessment or an outcome of the new paradigm. On the other hand, the risk factors related to the performance assessment are examined and analysed as an inherent part of a performance audit. The article also deals with the general risk factors of economy, efficiency and effectiveness, introduces the performance audit efficiency model that identifies significant areas to be audited and possible research aspects.
Straipsnyje analizuojami esminiai audito metodologijos pokyčiai, kurie pasireiškė nuo 1990 metų ir yra susiję su perėjimu nuo audito metodologijos, pagrįstos finansinių ataskaitų rizika, prie metodologijos, grindžiamos veiklos procesų rizika. Audito metodologijos pokyčiai pristatomi kaip naujo požiūrio į rizikos vertinimą arba naujos paradigmos rezultatas. Kita vertus, veiklos vertinimo rizikos faktoriai tiriami ir analizuojami kaip veiklos audito sudėtinė dalis veiklos audito procese. Nagrinėjami ekonomiškumo, efektyvumo ir rezultatyvumo bendrieji rizikos faktoriai ir jų vertinimo aspektai, pristatomas veiklos audito veiksmingumo modelis, rodantis reikšmingas audituotinas sritis ir galimus tyrimo aspektus. |
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| Publisher |
Mykolo Romerio Universitas
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| Contributor |
—
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| Date |
2013-11-06
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — — |
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| Format |
application/pdf
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| Identifier |
https://www3.mruni.eu/ojs/business-systems-and-economics/article/view/1481
10.13165/VSE-13-3-2-08 |
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| Source |
Business Systems & Economics; Vol 3, No 2 (2013): Business Systems & Economics; 220-232
Verslo sistemos ir ekonomika; Vol 3, No 2 (2013): Business Systems & Economics; 220-232 2029-8234 |
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| Language |
eng
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| Relation |
https://www3.mruni.eu/ojs/business-systems-and-economics/article/view/1481/1427
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| Rights |
Copyright (c) 2014 Business Systems & Economics
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