POTENTIAL OPERATIONAL AUDIT BUSINESS SYSTEMS
Journal: AUDITOR
Volume 1 № 1
, 2015
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Financial University under the Government of the Russian Federation
(Department of Accounting, Analysis and Audit, Professor)
Moskva, Moscow, Russian Federation
Moskva, Moscow, Russian Federation
Type:
Article
Pages:
from 22
to 25
Status:
Published
Received:
18.08.2015
Accepted:
24.03.2017
Published:
25.02.2015
Language:
Russian
Keywords:
operational audit, asset valuation, economic subject, business-systems, perational and cost analysis
Abstract (English):
The article summarizes and systematizes views on the process of implementation of the operational audit of the modern business systems. In the study the author has outlined its views on the possibility of applying the specified direction of the audit when the permanent influence of the external environment on the business system, opened its significant advantages for system management of these entities. In addition, the author revealed the potential use as tools audit research business systems techniques operationally-cost analysis and economic-mathematical modeling.
The article summarizes and systematizes views on the process of implementation of the operational audit of the modern business systems. In the study the author has outlined its views on the possibility of applying the specified direction of the audit when the permanent influence of the external environment on the business system, opened its significant advantages for system management of these entities. In addition, the author revealed the potential use as tools audit research business systems techniques operationally-cost analysis and economic-mathematical modeling.
Keywords:
operational audit, asset valuation, economic subject, business-systems, perational and cost analysis
operational audit, asset valuation, economic subject, business-systems, perational and cost analysis
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2. Sitnov A.A. Evolyutsiya operatsionnogo audita / A. Sitnov. – M.: VividArt, 2009.
3. Sitnov A.A. Operatsionnyy audit: teoriya i organizatsiya: uchebnoe posobie / A. Sitnov. – M.: FORUM, 2011.
