Browsing by Author "Faitusa, Ivita"

Now showing items 1-5 of 5

    • Comparative Analysis of the EU Public Sector Internal Audit Methodology and Requirements 

      Faitusa, Ivita; Grima, Simon; Baldacchino, Peter J. (University Latvia, Faculty of Economics and Management, 2016-05-12)
      Abstract. There is currently no standard or requirement guiding the approaches taken by the European Union (EU) Public Sector internal audit. Therefore, the approaches taken by each country, although having some similarities ...

    • The Development of Global Internal Audit Methodology Approaches 

      Faitusa, Ivita (Accounting Department Faculty of Management University of Lodz, 2015-10-09)
      Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, ...

    • Internal Audit and External Audit Cooperation in EU Countries 

      Faitusa, Ivita (Vilnius University, 2017-05-17)
      There is no common requirement guiding the approaches taken by the European Union (EU) public sector internal audit cooperation with external audit. Relations between these audit systems have developed over time. There are ...

    • Internal audit in small local governments in Latvia 

      Faitusa, Ivita (Kaunas University of Technology, 2017-10-06)
      Research background The role of internal audit is to provide independent assurance that an organisation’s risk management, governance, and internal control processes are operating effectively. Purpose of the article The ...

    • The value-added internal audit in public administration in Latvia 

      Faitusa, Ivita (University of Latvia, 2019)
      The quality of internal audit and the added value of internal audit are unanswered questions in many public institutions in Latvia and around the world. This research was aimed at determining the evaluation approach of ...