| Abstract [eng] |
Master‘s thesis goal is to analyze theoretical and practical peculiarities of the municipal internal audit operations, identify problems, propose solutions and development direction. The objectives of this thesis are to reveal the internal audit and the audit concept, review the audit and internal audit developments, the legal regulation of the stages of execution; assessment of the internal audit specific organization of municipalities; identify and assess the internal audit function problems in the municipalities; to present proposals on the internal audit status of municipalities improvement. Study’s hypothesis that the internal audit in Lithuanian municipalities is not fully effective, is proven, because municipalities still lack the internal auditors, gives very little attention to the internal auditors’ skills development, internal auditors in municipalities are not fully independent because they are subordinate to municipal administrative director and will execute a substantial number of domestic non-audit functions. |
