LithuaniaEtar
Lithuania restates internal-audit external-evaluation rules
Order 1K-307 restates the external-evaluation procedure for internal audit units: 5-year cycle, global-standards benchmark, outsourced-provider route and data-protection rules.
By Taxxa AI OyPublished 6 October 2026
Lithuania's Finance Minister restated the procedure for external evaluation of public entities' internal audit units.E TAR Order No. 1K-307 of 6 October 2026
E TAR rewrites the "Išorinio vidaus audito tarnybų veiklos vertinimo tvarkos aprašas"
E TAR approved by order No. 1K-402 of 23 December 2019
E TAR "Dėl vidaus audito įgyvendinimo".
The procedure covers planning and performance of external evaluations of internal audit units (Tarnyba), both when the evaluation is done by the responsible Finance Ministry unit and when it is outsourced to a procured provider. Its objectives are to determine whether a unit's operation complies with the Vidaus kontrolės ir vidaus audito įstatymas and other internal-audit legislation, whether audits follow that legislation with regard to the Institute of Internal Auditors' Pasauliniai vidaus audito standartai, whether auditors' ethics and professionalism principles are observed, to assess the unit's effectiveness — its operation, capabilities and resources, optionally fixing its maturity level — and to deliver conclusions and, where needed, improvement recommendations to the entity's head and the unit.
An entity is notified no later than 10 working days before an evaluation starts, with the legal basis, the evaluator or team, the start and planned end dates, and a request for the documents, copies and explanations needed — limited to the information and personal data necessary for that evaluation. Evaluations are planned, based on a selection of units and a list of units to evaluate that weigh annual activity reports against criteria including the prior evaluation's date and results, compliance signals received, media coverage and structural or staffing changes, so as to meet the statutory duty to evaluate every unit at least once in 5 yearsE TAR; or unplanned, on the unit head's decision after a reasoned external request or substantiated suspicion of non-compliance.
The evaluator works to a programme approved by the responsible unit's head, may draw on other entities' audit staff, and examines mandates and independence, structure and staff development, information access and communication, planning, the audit process and its quality, consulting work, ethics compliance, internal quality assurance, the accuracy of the annual activity report and implementation of earlier recommendations. Effectiveness is judged with regard to the Institute's Internal Audit Capability Model for the Public Sector and Quality Assessment Manual. Working papers must record the purpose, procedures, material facts, non-compliance found and conclusions, and be signed; the unit head reviews them and the draft report for quality. The evaluated unit's head has 3 working days to comment on the draft; disagreements can go to a meeting with the responsible unit's head. The final report is signed by the responsible unit's head or authorised officer and the evaluator, and goes to the entity's head and the unit head.
Where the responsible unit cannot perform an evaluation for objective reasons — insufficient staff, changed priorities or other causes — it procures the service under the Viešųjų pirkimų įstatymas, sets GDPR Article 28-compliant data-processing terms in the contract, supervises the provider's work with same-or-next-day correction of defects, reviews the draft report and working papers against the technical specification, and oversees coordination with the evaluated unit; the provider signs its report and bears responsibility for quality. After every evaluation the evaluator completes the registration journal in the procedure's annex and tracks recommendation implementation, escalating non-reporting to the unit head. Evaluators must observe civil-service ethics, report conflicts of interest the same or next working day, restrict access to evaluation documents and personal data to staff who need them, keep them confidential and secure, and store them under the Dokumentų ir archyvų įstatymas.
Legal basis: order No. 1K-307, restating the annexed procedure to order No. 1K-402.E TAR