Organizacijų vidinės kontrolės sistema ir verslo rizikų valdymas

LTStraipsnyje nagrinėjama vidinės kontrolės sistemos problematika Lietuvos organizacijose bei analizuojama galimybė išsivystyti tokią sistemą į verslo ir organizacijos rizikų valdymo sistemą. Šiandieninė dinamiška verslo aplinka skatina sparčius organizacijų struktūros, valdymo, kontrolės, požiūrio į klientą ir darbuotoją pakyčius. Todėl organizacijai ypač svarbu turėti vidinės kontrolės sistemą, kuri galėtų nustatyti tokių pokyčių poreikį ir užtikrintų tikslingą pokyčių diegimą. [Iš leidinio]Reikšminiai žodžiai: Organizacija; Verslas; Vidinės kontrolės sistema; Rizikos valdymo sistema; Organisation; Business; Internal control system; Risk management system.

ENThe article is focusing on an internal controls system of Lithuanian organisations and opportunities to develop such system into effective risk management system of business and organisation. The article could be divided into four main parts: definition of an internal control system and its components, cost & benefit analysis, development levels of internal control system, and the last part provides description the characteristics of risk management system of business and organisation. Current dynamic business environment stimulates changes in an organisation's structure, management, control, attitude to a client and employees. Therefore, it is vital for organisation to have strong internal control system which could detect need for changes and ensure purposeful changes in organisation. The first part of the article provides definition of an internal control system and its components: administrative and accounting controls. Respectively, such definitions according to the author arc provided in this part too. In the process of designing and implementing an internal control system in organisation it is extremely important to have a balance between cots incurred and benefits generated by the internal control system. Such balance is analysed in the second part of the article. The third part of the article deals with the classification of systems of internal control and risk management. The results of the study performed by the author on the development level of internal control system of Lithuanian organisations are provided in this part too.At the end of the article it is analysed the opportunities to develop basic internal control system into business risk management system and integrated organisation's risk management system in the later stage. The implementation of formally documented internal control system is recommended to be performed in Lithuanian companies with an intention to develop such system into preventive risk management system in the future. [From the publication]