Home  Journals  Economic Analysis: Theory and Practice  27(192) - 2010 September

Transformation of the controlling function of internal operational audit in the course of its evolution

Available online: 9 September 2010

Subject Heading: PERFORMANCE AUDIT

JEL Classification: 

Today the relation to internal operational audit in the Russian companies is ambiguous. The businessmen and the top executive management frequently underestimate its importance and do not realize its functions allowing to reveal the negative tendencies in the concrete business with anticipation. In the article the author's point of view which is distinct from standard, on the possibility, understanding of the essence and functions of internal operational audit in the Russian companies is stated. The carried out research lead to the conclusion that in modern economic situation the internal audit is distinguished allocated from the forms of the internal control which is used together with it and carries out independent functions.

Keywords: internal operational auditing, the internal operational control, auditing work, control function, estimated-analytical function

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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