POTENTIAL OPERATIONAL AUDIT BUSINESS SYSTEMS
Abstract and keywords
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.

Keywords:
operational audit, asset valuation, economic subject, business-systems, perational and cost analysis
References

1. Barngol´ts S.B. Metodologiya ekonomicheskogo analiza deyatel´nosti khozyaystvuyushchego sub´´ekta: ucheb posobie / S. Barngol´ts, M. Mel´nik. – M.: Finansy i statistika, 2003.

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.

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