Audit of Cultural Institutions – Approach and Methodology
Purpose: The purpose of this article is to provide a model solution for auditing cultural institutions. The proposed methodology consists of defining audit criteria in key management areas and giving them appropriate importance. An additional objective was to create a functional benchmarking tool that allows data to be collected to compare similar organisations in their different areas of management, to seek optimal practices and treat them as a model, and to encourage other institutions to implement them. Design/Methodology/Approach: Audit activities in cultural institutions were carried out with the use of techniques related to management audit, operational audit, performance audit and compliance audit. Findings: The methodology has been developed in relation to eighteen areas of management, including strategic and systemic management, leadership, process and project management, and innovation and creativity. Practical Implications: By standardising the audit criteria of the cultural institutions, a scientific approach has been developed to adopt best practices in the field of management and enforcement sciences to create a common language for the description and modelling of the organisation, as well as to create and update common databases, which are the basis for synergies - cooperation and communication. Original/value: The "Guide on the audit of cultural institution", developed on the basis of research, is a proprietary and thus original solution adapted to the specific characteristics of given institutions, allowing self-assessment and the search for their own strategic direction.