Bendrojo lavinimo mokyklų vidaus audito metodikos taikymo problemos
The Application Issues of the Technique of Intern al Audit in Comprehensive Schools

Summary/Abstract: The article introduces the study aimed at revealing the application issues of the technique of internal audit in comprehensive schools following the example of school experience in Šiauliai. Theoretical foundation of the study is provided and the concepts of the school internal audit and the quality of education are defined. The technique employed in the study for the achievement of its aim is described. The main results and the basic conclusions of the study are presented. A complex technique, combining qualitative and quantitative methods of the study, was employed for the achievement of the aim of the study. The study consisted of two stages. The first stage was concerned with the exposure of the primary application issues of the technique of internal audit in comprehensive schools by way of interviews with 20 experts (team leaders of internal audit of schools). The second stage was involved with the preparation of an instrument of a quantitative study – a questionnaire, with reference to the interview results. The questionnaire was used in the survey of a sample of 245 educators of Šiauliai schools who had taken part in internal audit. Having summarized the results of the written survey, the ratings of application issues of the technique of internal audit were instituted. The application issues of the technique of internal audit were actualized for each stage of the audit: preparation, “broad” performance of internal audit, the analysis of a particular field, accounting, informing and planning. The ultimate conclusions of the study, presented in the article, show that schools in Šiauliai are confronted with different problems in all the operational stages of internal audit. It was established that the majority of problems are concerned with the analysis of a chosen field, i.e. at the 3rd stage of internal audit. The basic issues at the given stage have been brought up to date, namely, the analysis of the chosen field takes too much time, edu­cators are lacking competence, appropriate for the creation of illustrations of internal audit and the preparation of assessment instruments, as well as motivation as the majority of the respondents maintain that performance of internal audit is ‘gratuitous for the edu­cator’.

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