AUDITO FUNKCIJAS VYKDANČIŲ INSTITUCIJŲ ŽMOGIŠKŲJŲ IŠTEKLIŲ UGDYMO VERTINIMAS

Abstract

Human resources (employees) are becoming an increasingly significant warrant ensuring efficiency of the organization‘s activities. Institutions executing audit functions do not differ from other organizations with respect to human resources as means of ensuring the efficiency of their activities. Properly selected and trained human resources, with their respective competences and education, are the source of the organization‘s competitive advantages; as it is the organization‘s employees who are involved in the formation, implementation, management and control of the organization‘s strategies. The main Lithuanian audit market problems are identified in the article; analysed human resource structure and qualification.

The investigation and analysis of theoretical and methodological aspects of the assessment of human resources included application of the systemic and comparative analysis of concepts, methodologies and conclusions announced in research literature, logical generation of conclusions.

The assessment of human resources should be conducted in each organization, aiming to ensure a successful functioning of the organization. The investigation results could serve as the basis for the improvement of human resources within institutions executing audit functions.

DOI: http://dx.doi.org/10.5755/j01.em.17.4.3024