Įmonės vidaus kontrolės vertinimas
LTStraipsnyje nagrinėjama galimybė vidaus kontrolę vertinti ir dokumentuoti naudojantis klausimynu. Analizuojami pagrindiniai vidaus kontrolės dokumentavimo būdai: klausimynai, schemos, aprašymai, pateikiami jų taikymo metu atsirandantys privalumai ir trūkumai. Panaikinant dabartinių klausimynu trūkumus, siekiama juos pritaikyti objektyviam kontrolės rizikos nustatymui. Straipsnyje pateikta patobulinta vidaus kontrolės sistemos įvertinimo metodika, skirta tiek nepriklausomų, tiek vidaus auditorių ir įmonės vadovų praktiniame darbe įmonėje esančios kontrolės būklei nustatyti.
ENGood system of internal control of a company is one of the guarantees of effective company performance. The documentation form and size used to assess and document the company's internal control during the audit process is not regulated by the auditing standards. Therefore, an auditor has to choose an appropriate documentation method or a combination of methods. The most commonly used techniques are the following: questionnaires, flowcharts and narrative descriptions; however, during application or evaluation they appear to have some drawbacks. Questionnaires may be too large and subjective to evaluate, flowcharts are difficult to analyze and time-consuming to prepare, whereas narrative descriptions may be suitable only for small businesses. In order to achieve audit efficiency it is recommended to use both questionnaires and narrative description documents. Deficiencies of questionnaires can be eliminated by the means of answer scores and methodology of calculation, which can reasonably ensure the control risk value. The methodology of internal control system evaluation of small and medium enterprises has been improved. It is designed for practical application for independent and internal auditors as well as company management to assess the company control. Evaluation of control environment has been developed in a form of a questionnaire.
