DESIGNING A FRAMEWORK FOR AUDITING ORGANIZATIONS‘ MANAGEMENT AND ADMINISTRATION

Abstract

The paper presents management and administration audit as an important mechanism for evaluating, controlling and improving an organization’s management, administration and performance as well. There also are discussed the application opportunities of the audit in organizations’ practice. On the grounds of the newest and most actual theoretical and applied works of various researchers, the peculiarities and application of this kind of audit in Lithuania is highlighted.

In the paper Lithuanian legal basis referring audit conception and using, defects and changes required in this area are highlighted and discussed. The framework for auditing organizational management and administration is designed and presented. The presented framework as a guideline can be applied for measuring and evaluating the level of management and administration in any organization irrespective of organization work area, as well as identifying reasons and preparing effective organizational changes for optimizing enterprise activity in long run period. The presented framework can easily be applied in Lithuanian governmental institutions, as well as other organizations, practicing in public activities.