DIRECTIONS FOR DEVELOPMENT OF OPERATIONAL AUDIT IN ECONOMIC ENTITIES
DOI:
https://doi.org/10.60078/2992-877X-2023-vol1-iss6-pp270-274Abstract
The management of business entities is obliged to consciously evaluate the results of their activities in order to ensure compliance with the set goals and strategies in a highly competitive environment. This, in turn, indicates the need to determine the efficiency and productivity of each component and employees of an economic entity, as well as the development of measures to eliminate identified deficiencies. It is when implementing such measures that the management of business entities should use operational audit. This article describes the conditions and factors that hinder the implementation of operational audit and its popularization.
Keywords:
audit operational audit internal audit economy efficiency effectivenessReferences
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