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Untitled Prezi

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by

Mindaugas Macijauskas

on 1 July 2014

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Transcript of Untitled Prezi

PARTNERSHIP
PARTIES
Advantages
P
arties
NAOL
Municipal auditors
Internal auditors
Private sector auditors
Recognition
R
ecognition
Lack of mutual communication
Duplication of efforts
Insufficient use of each other's work
Audit overlap
TRUST
Negotiation
Exchange
Routine
Sharing
Interest
Partners
What is
?
Dis-
A
dvantages
Different view
Different methodology
Different assessment
Shortage of mutual communication and understanding
R
outine
- Tasks
- Responsibilities
- Terms
T
rust
- Saved public money and human resources
- Faster and cheaper performance
- Reduction of work
- More audits
E
xchange:
- Seminars / Conferences
- Trainings
- Platform for sharing
- Guidelines
Sh
aring
- Discussions on audit methodology issues
- Presentation of annual audit results
- Taking part in trainings
- Inviting each other's lecturers
I
nterest
- Website
- Guidelines for the development, operation, improvement and assessment of internal control for public sector entities
P
artners
- Direct communication
- Common language
- Common goals
P
artnershi
P
From
P
arties
to

P
artners
National Audit Office of Lithuania
Thank you for your attention
N
egotiation

Objectives (2005):
to harmonise auditing practices and standards
closer cooperation, trust in and use of each other’s work

Objectives (2010):
to help improve the governance of the public sector, the quality of external and internal audit,
to increase public trust and confidence in persons performing the audit
N
egotiation
N
egotiation
NAOL
Ministry of Finance
Assoc. of Municipal Auditors
Assoc. of Internal Auditors
Audit Chamber of Lithuania
Full transcript