| Abstract [eng] |
In this Master’s Thesis are analysed and evaluated effective Internal Control Systems implementation into Public Sector bodies, distinguished problems of implementation and given suggestions that may contribute to increase the functionality of implementation. The first section theoretically examines the effective conception of an internal controls, models of internal control systems, as well as methodology of evaluation. Distinguishes and decides the features of a public sectors internal controls systems. The second section analyses internal control systems implementation in Lithuania: process of Regulations, Current Legal position and how effectively it’s conditions are formed for effective internal control systems to be implemented into State establishments. Additionally, with the reference to findings of a public audits carried out by the State and records of surveys prepared by the Finance Ministry (2021m., 2022 m.,), main issues appearing in an internal controls of a public sector characterised and defined the current actualizing stage of an internal controls. The third section is prepared by justifying internal control systems evaluation methodology into public sector bodies. The forth section looks at measuring the appropriate basis to implementing effective internal control systems as well as investigates the present perspective towards at present implemented internal control systems in a public sector. |
