Home  Journals  International Accounting  36(186) - 2011 September

The effectiveness audit mechanism of industrial enterprises planning systems

Available online: 22 September 2011

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

It is necessary to improve planning systems in market conditions for the development industrial enterprises, which determines the need for the implementation of the audit of the efficiency of existing planning systems. This paper presents recommendations for the creation of a mechanism of effectiveness audit of the planning systems and maintenance of its constituent elements; determine the sequence of the process performance audit. The conclusion is that the application of the mechanism of the audit will not only evaluate the effectiveness of the planning systems, but also to determine the direction of their modifications, eliminating bottlenecks.

Keywords: planning system; audit mechanism; principles and methods of auditing, organizational framework, audit process

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

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