The legal regulation of the public sector auditing among the Supreme Audit Institutions (SAI) of the Northern and Central-European countries holds the potential to offer new perspectives on the functioning and independence of these public audit institutions. This paper aims to examine the external audit practice among the Baltic Sea Region countries as it is defined in the laws and legal acts aimed at the functioning of the particular institution. The task was carried out by conducting an analysis of the legal regulation of the corresponding supreme audit institutions. Overall, SAIs in the Baltic Sea Region closely cooperates with the Parliaments in the reporting phase. Meanwhile, most of them are closely integrated with the legislative power during the phase of the appointment of the head of the audit institution as well as during the budgeting phase and later on during the reporting phase. The research shows that among the Baltic Sea Region countries the Supreme Audit Institutions pursue audits in diverse range of fields as stipulated in the legal regulations. The paper also indicates a space for further research in the field of the SAI legal regulation, audit merit and further interrelation with the executive and legislative powers as well as the impact of such cooperation on the functioning of the accountability system in the particular country.

The culture industry and its human resources have been little researched in Latvia, yet research on the culture industry is important, because the industry makes a significant contribution to economic growth by promoting employment and the development of competitive regions. The culture industry encompasses libraries, folk art, theatre, music, museums, the creative industry and other sub-industries, yet in recent years those working in all the culture subindustries faced various challenges, including: a low remuneration and insufficient monetary and non-monetary bonuses, resulting in lower job satisfaction and a high personnel turnover. Accordingly, the aim of the research is to develop recommendations for hiring and retaining human resources by examining challenges in managing human resources in the culture industry. The authors conducted a survey among the personnel of the Board of Culture of Jelgava municipality. The survey found that the main challenges faced by the administration of the Board of Culture were an uncompetitive remuneration, the aging of the personnel and generational change as well as inefficient and insufficient motivation for working. The research has developed two scenarios for recruiting: ‘promotion of creativity and non-monetary motivation’ that aim to publicly appreciate human resources, so that they would feel important and significant as well as facilitate creativity, innovation and collective solidarity, while for the purpose of retaining human resources in a long-term and decreasing their turnover, the second scenario ‘competitive remuneration and the differentiation by position category’ aims to gradually raise the remuneration and differentiate it for all categories of personnel.