Siseauditi roll organisatsiooni juhtimisel Eesti ülikoolide näitel
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Kuupäev
2019
Kättesaadav alates
22.08.2019
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Eesti Maaülikool
Abstrakt
Siseauditeerimist peetakse organisatsiooni eesmärkide saavutamise abivahendiks.
Siseauditi tegevus peab olema kooskõlas seda reguleerivate õigusaktidega, tagades nii
organisatsiooni toimingute õiguspärasus. Siseaudit peaks andma organisatsiooni juhile
kindlustunde, et rakendatavad juhtimise meetmed on tõhusad ja säästlikud ning tagavad
seeläbi tegevuse tulemuslikkuse ja seaduslikkuse.
Siseauditiga seotud teema käsitlemine on muutunud aasta aastalt aktuaalsemaks just
avalikus sektoris. Avaliku huvi objektiks olevate organisatsioonide tegevus peab olema
eriti usaldusväärne ja läbipaistev.
Magistritöö teema valikul lähtus autor kasvavast siseauditi teema aktuaalsusest ja isiklikust
huvist. Magistritöö eesmärgiks on välja selgitada kas ja kuidas siseauditi roll mõjutab Eesti
ülikoolide juhtimist.
Empiirilise osa ülesannete täitmiseks kasutatakse kvalitatiivset uurimismeetodit. Selleks
koostatakse küsitlus, mis edastatakse vastamiseks kolmele Eesti ülikooli - Tartu Ülikooli,
Tallina Tehnikaülikooli ja Eesti Maaülikooli siseaudiitoritele ja juhtidele.
Magistritöö uurimuse raames saadud tulemusi otseselt ühegi varasema uurimusega
võrrelda ei saa. Võrrelda saab erinevate ülikoolide juhtide ja siseaudiitorite vastuseid
omavahel ning teha nendest järeldused.
Lähtuvalt magistritöö eesmärgist ja uurimusküsimustest selgus, et uurimuses osalenud
ülikoolide siseaudiitorid ja juhtimisega seotud isikud peavad siseauditi funktsiooni
rakendamist ülikoolides oluliseks. Sõltumatu, pädev ja kompetentne siseaudit tagab
kvaliteetsemad auditid ning see omakorda tagab paremad juhtimisotsused.
Internal auditing is seen as a tool for achieving the organisation's goals. Internal audit activity must comply with the legislation governing it, thus ensuring the legality of the organisation's operations. Internal audit should provide the head of the organization with confidence that the management measures implemented are effective and sustainable, thereby ensuring performance and legality. The issue of internal audit has become more topical since the year in the public sector. The activities of organizations of public interest must be particularly reliable and transparent. In choosing the subject of Master thesis, the author proceeded from the growing topicality and personal interest of the topic of internal audit. The aim of the Master thesis is to find out if and how the role of internal audit affects the management of Estonian universities. A qualitative research method is used to perform the tasks of an empirical part. For this purpose, a questionnaire will be prepared, which will be sent to the internal auditors and managers of three Estonian universities – University of Tartu, Tallinn University of Technology and Estonian University of Life Sciences. The results of the Master thesis are not directly comparable with any previous research. You can compare and draw conclusions from different university leaders and internal auditors. Based on the goal and research questions of the Master thesis, it became clear that the internal auditors and management persons of the participating universities consider the implementation of the internal audit function important in universities. Independent, proficientt and competent internal audit ensures better quality audits, which in turn will lead to better management decisions.
Internal auditing is seen as a tool for achieving the organisation's goals. Internal audit activity must comply with the legislation governing it, thus ensuring the legality of the organisation's operations. Internal audit should provide the head of the organization with confidence that the management measures implemented are effective and sustainable, thereby ensuring performance and legality. The issue of internal audit has become more topical since the year in the public sector. The activities of organizations of public interest must be particularly reliable and transparent. In choosing the subject of Master thesis, the author proceeded from the growing topicality and personal interest of the topic of internal audit. The aim of the Master thesis is to find out if and how the role of internal audit affects the management of Estonian universities. A qualitative research method is used to perform the tasks of an empirical part. For this purpose, a questionnaire will be prepared, which will be sent to the internal auditors and managers of three Estonian universities – University of Tartu, Tallinn University of Technology and Estonian University of Life Sciences. The results of the Master thesis are not directly comparable with any previous research. You can compare and draw conclusions from different university leaders and internal auditors. Based on the goal and research questions of the Master thesis, it became clear that the internal auditors and management persons of the participating universities consider the implementation of the internal audit function important in universities. Independent, proficientt and competent internal audit ensures better quality audits, which in turn will lead to better management decisions.
Kirjeldus
Magistritöö
Majandusarvetus ja finantsjuhtimine õppekaval
Märksõnad
magistritööd, siseaudit, avalik sektor, ülikoolid, juhtimine, Eesti