Particularity of Army Performance Auditing

Abstract

Performance auditing is a new type of control in public sector organizations. Because of this Lithuania has not
enough experience in organizing and prosecuting audits. Auditing of Lithuanian Armed forces is not only new but
also a very specific form of control. Singularity of auditing is caused by these reasons: the „product“ of Armed
forces is an extra-ordinal service and it’s impossible to evaluate the quality of this service at peace time.
The specific Armed forces performance makes difficult to choose audit criteria, methods and causes specific
requirements of auditor’s qualification. In the article singularities and problems of performance auditing in the
Armed forces are examined. In order to explain planning, organizing and prosecuting performance audit the
elements of the Armed forces environment are described.