Viešųjų įstaigų vidaus ir išorės kontrolės sistemos vertinimas siekiant didinti efektuvumą /

The analysis of internal and external control systems in public sector institutions is crucial as it directly contributes to the stability, efficiency, and transparency of organizations, which are essential for ensuring high-quality service delivery and maintaining public trust. In the contemporary public sector environment, influenced by globalization, technological advancements, and constantly changing conditions, effective operational management and adaptation to these changes have become an integral part of institutional success. Control systems ensure the openness and transparency of organizations, allowing the public to monitor and understand financial allocation and operational execution; thus, it is important to evaluate these systems and look for ways to improve them. The subject of the study is the external and internal control systems of public institutions. The aim of the study is to evaluate the internal and external control systems of public institutions to determine how they contribute to the effectiveness of the entities. To achieve this goal, the following objectives were set: to examine the theoretical concepts of internal and external control systems, relating them to their application in the public sector, and to substantiate their importance to the activities of public sector organizations. Also, to perform an empirical evaluation of internal and external control systems in public sector institutions and to determine the impact of these control systems on efficiency, identify effective strategies to increase their efficiency, while promoting the transparency and accountability of the public sector. Based on the research results, conclusions, and practical suggestions for improving these systems were presented to strengthen the accountability and transparency of the public sector. The research methodology included the analysis of scientific literature and empirical research, during which representatives of public institutions were surveyed. Using quantitative and qualitative data collection and analysis methods, it was analyzed how internal and external control practices affect organizational efficiency. The main research results showed that the effectiveness of internal control systems depends on clearly formulated procedures and employee commitment to implement them, while external control systems depend on regular and independent audits. Based on the research findings, the most important conclusions and recommendations were presented. One of the main conclusions is the need to strengthen internal control processes, which would increase organizational effectiveness, employee commitments, and accountability. Continuous attention must be paid to updating internal control procedures and training employees to ensure high operational efficiency and the implementation of external audit recommendations. It is recommended to regularly update audit procedures and training programs, taking into account legal and technological changes.

Grantor dc:publisher

Institutional Repository of Vilnius University

Year dc:date

2024

Author dc:creator

• Zalieckaitė, Erika Marija,

Statement dc:rights

• info:eu-repo/semantics/openAccess

Language dc:language

lit

Repository record dc:identifier

https://repository.vu.lt/VU:ELABAETD210638193&prefLang=en_US

OAI identifier oai:identifier

oai:vu.lt:elaba:210638193