Home  Journals  International Accounting  35(185) - 2011 September

Audit of efficiency in the planning

Available online: 22 September 2011

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

The problem of creation the effective system of planning has become in the recent time more and more important because it is necessary to increase the adaptive capacity of industrial enterprises in market conditions of managing. In this paper clarified the theoretical principles of the performance audit as a tool, which is used to determine the appropriateness and the changes of the planning system to improving it. The conclusion is that the using this type of audit allows the owners and managers receive the objective information on various issues of activity of the enterprise and save time for conducting a situational analysis, thus contributing to the efficiency and timeliness of planning decisions.

Keywords: planning system; efficiency audit; audit of economy, productivity and effectiveness

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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