| Abstract [eng] |
This master’s thesis examines the role of internal control systems and their improvement directions in construction service companies. In today’s dynamic and high-risk business environment, particularly in the project-based construction sector, internal control functions not only as a formal compliance mechanism but also as a strategic tool for risk management, ensuring project quality, deadlines, and financial discipline. The theoretical part analyses scientific literature and key models (COSO, LEAN, AI-based solutions), defines the concept and principles of internal control, identifies typical risks and control weaknesses, and highlights the importance of integrating internal control into organisational culture and everyday processes. The object of the research is the internal process control system in construction service companies. The aim of the thesis is to evaluate the internal process control system in this sector and, based on empirical research, to justify its improvement directions. The research problem is formulated as follows: how to ensure effective internal control in the construction sector in order to minimise risks, improve project management efficiency, and ensure compliance with legal requirements? The research employs scientific literature analysis, semi-structured interviews and a questionnaire survey in medium and large Lithuanian construction service companies. The collected data were analysed using qualitative content analysis and mathematical–statistical methods. Empirical results show that internal control systems in the surveyed companies are functioning but remain fragmented. Four main groups of weaknesses were identified: structural and organisational, process-related and risk management, technological, and cultural, motivational and competence-related. Control measures are applied unevenly across project phases and organisational units; risks are often identified only after deviations occur; digital systems are poorly integrated; employees’ attitudes towards control and their involvement in control processes are inconsistent. Based on these findings, improvement directions were formulated, focusing on setting a minimum control standard for all project phases, clarifying responsibilities, shifting risk management from reactive to preventive, implementing “single source of truth” and digital integration principles, and strengthening control culture and employee competences. The results of the thesis have practical relevance for medium and large construction service companies seeking to systematically impro. |
