Voloshin D.A.Cand. Econ. Sci. of chair «the Account, the analysis and audit» the Moscow State University it M.V.Lomonosova, the senior expert of department of the administrative account and ISFR Open Company «Аstrum» dmitriy_voloshin@mail.ru
Loktev A.V.the post-graduate student of economic faculty of the Moscow State University it M.V. Lomonosova, the leading expert of department of the account and reporting US GAAP Open Society «Megaphone» oоор@bk.ru
Methdological bases internal audit efficiency of the systems of the management account are shown in article on enterprise. They are considered most often applicable approaches and methods within the framework of such type audit, as well as actual directions of his development. It is designed and presented analytical table for undertaking internal audit efficiency of the system of the management account.
Keywords: audit, system, management, the account, the table, efficiency, the account
