Audita nozares izaugsme Latvijā un tās nozīme pašvaldību pārvaldībā
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Latvijas Universitāte
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lav
Abstract
Darba tēma ir aktuāla, jo mūsdienu straujajā ekonomiskajā un politiskajā vidē audita nozarei ir būtiska loma, nodrošinot pārskatāmību, uzticamību un atbildību. Latvijā audita nozare pēdējos gados ir piedzīvojusi ievērojamu izaugsmi, jo arvien pieaug prasības pēc finanšu pārskatu caurskatāmības, ES regulējumu ieviešanas un iestāžu darba efektivitātes uzlabošanas – optimizēt laika un resursu patēriņu, uzdevumu izpildi veikt ne tikai ātri, bet arī kvalitatīvi, kas spētu nodrošināt gan iedzīvotāju apmierinātību, gan arī resursu racionālu izmantošanu, kā arī nodrošināt darbiniekiem mūsdienām atbilstošus darba apstākļus. Darba mērķis ir, pamatojoties uz audita nozares attīstības izpēti Latvijā un nozares analīzi pašvaldību pārvaldībā, izstrādāt priekšlikumus, kā uzlabot audita funkcijas efektivitāti pašvaldību pārvaldībā. Pētījuma rezultātā tika raksturoti audita pamatprincipi un veidi, izpētīti tiesību akti audita jomā Latvijā, aprakstīti galvenie vēstures attīstības posmi un tos ietekmējošie faktori. Tika izanalizēta audita nozares attīstība Latvijā, kā arī iekšējā un ārējā audita nozīme pašvaldību pārvaldībā. Pamatojoties uz secinājumiem tika izstrādāti priekšlikumi, kā uzlabot audita funkcijas efektivitāti pašvaldību pārvaldībā.
The theme of the thesis is considered to be highly relevant, as in today’s rapidly evolving economic and political environment, the audit sector plays a crucial role in ensuring transparency, reliability, and accountability. In recent years, the audit sector in Latvia has experienced significant growth, driven by increasing demands for financial reporting transparency, the implementation of EU regulations, and the need to improve institutional efficiency – optimizing time and resource use, performing tasks not only quickly, but also with high quality, thus ensuring both citizen satisfaction and the rational use of resources, as well as providing employees with modern and appropriate working conditions. The aim of the thesis is to develop recommendations for improving the effectiveness of the audit function in municipal governance, based on the analysis of the development of the audit sector in Latvia and its application in local government administration. As a result of the study, the fundamental principles and types of audits were described, relevant legislation in Latvia was examined, the main historical development stages and influencing factors were identified, as well as the audit sector's development in Latvia was analysed and the role of internal and external audit in municipal governance was assessed. Based on the conclusions drawn, recommendations were developed to enhance the effectiveness of the audit function in municipal governance.
The theme of the thesis is considered to be highly relevant, as in today’s rapidly evolving economic and political environment, the audit sector plays a crucial role in ensuring transparency, reliability, and accountability. In recent years, the audit sector in Latvia has experienced significant growth, driven by increasing demands for financial reporting transparency, the implementation of EU regulations, and the need to improve institutional efficiency – optimizing time and resource use, performing tasks not only quickly, but also with high quality, thus ensuring both citizen satisfaction and the rational use of resources, as well as providing employees with modern and appropriate working conditions. The aim of the thesis is to develop recommendations for improving the effectiveness of the audit function in municipal governance, based on the analysis of the development of the audit sector in Latvia and its application in local government administration. As a result of the study, the fundamental principles and types of audits were described, relevant legislation in Latvia was examined, the main historical development stages and influencing factors were identified, as well as the audit sector's development in Latvia was analysed and the role of internal and external audit in municipal governance was assessed. Based on the conclusions drawn, recommendations were developed to enhance the effectiveness of the audit function in municipal governance.