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Type of publication: research article
Type of publication (PDB): Straipsnis kitose duomenų bazėse / Article in other databases (S4)
Field of Science: Ekonomika / Economics (S004)
Author(s): Stabingis, Linas;Staliūnienė, Jolanta Dalia
Title: Optimization of measures for accounting information reliability assurance: practical aspect
Is part of: Economics and management = Ekonomika ir vadyba [elektroninis išteklius] / Kaunas University of Technology. Kaunas : Technologija, 2010, no. 15
Extent: p. 1085-1091
Date: 2010
Keywords: Accounting;Internal control system (ICS);Control procedures;Optimization
Abstract: In the paper are provided results of monographic and empirical research seeking to find out ways for increasing of effectiveness of internal control systems in enterprises and other organisations. One of the ways to reach this task is formation of optimal list of detective, preventive and special control procedures, which allow preservation of required level of audit reliability and decrease of its costs. In the paper are also provided results of empirical research, which was provided in May and June of 2009 and in which participated 50 auditors. Using questionnaire, prepared by authors of this paper, it was evaluated importance of 19 detective, preventive and special control procedures according three criteria – impactability, efficiency and compliance with expectations of top-managers for usage in following accounting areas – fixed assets, current assets, property, liabilities, revenue and costs and defined most suitable control procedures for each of these accounting areas. Also, it was evaluated the suitability of theoretical algorithm and was concluded that it is useful for selection of most acceptable procedure and not enough suitable for formation of control procedures combination
Affiliation(s): Kauno technologijos universitetas
Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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