| Abstract [eng] |
This work discovers the added value of newly established function of internal audit for the company using an example of Kauno energija AB. After analysis of the scientific and regulatory literature the conception of internal audit has been defined, and the theoretical model of internal audit function establishment in a company suggested, and also the added value created by internal audit described. The capabilities of establishment of the internal audit function and of performance of internal audit were practically analysed using the theoretical solutions of proposed model of internal audit function establishment, and by using Kauno energija AB leadership expectations ascertained by research results, and using problematic areas, requiring internal audit. According to the strategic objectives of internal audit and the proposed indicators devoted to estimate their achievement, the efficiency of internal audit was estimated and the added value of the newly established internal audit function for activities of Kauno energija AB was disclosed. |
