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The definition of the role and place of the strategic audit in the control system of the commercial organization


Авторы

Галустов Валерий Уришанович
к.э.н., доцент, заведующий кафедрой бухгалтерского учета, анализа и аудита
Россия, Ростовский государственный экономический университет (РИНХ) филиал в г. Кисловодске
Емельянова Ирина Николаевна
к.э.н., ст. преподаватель кафедры «Бухгалтерский учет, анализ и аудит»
Россия, Ростовский государственный экономический университет (РИНХ) филиал в г. Георгиевске

Аннотация

The article discusses the prerequisites for the rise of strategic control. The authors provide a different perspective on the concept of «strategic audit», the analyze of the basic goals and objectives of the strategic audit and disclosed its key functions.

Ключевые слова

audit, internal audit, strategic audit, strategic control, the internal control system.

Рекомендуемая ссылка

Галустов Валерий Уришанович,Емельянова Ирина Николаевна. The definition of the role and place of the strategic audit in the control system of the commercial organization // Современные технологии управления. ISSN 2226-9339. — #2 (50). Номер статьи: 5005. Дата публикации: 08.02.2015. Режим доступа: https://sovman.ru/en/article/5005/

Authors

Galustov Valerij Urishanovich
Ph.D., Associate Professor, Head of the Department of Accounting, Analysis and Audit
Russia, Rostov State University of Economics (RINH) branch in the city of Kislovodsk
Emel'janova Irina Nikolaevna
Ph.D., Art. teacher of "Accounting and Audit"
Russia, Rostov State University of Economics (RINH) branch in Georgiyevsk

Abstract

Keywords

Suggested citation

Galustov Valerij Urishanovich,Emel'janova Irina Nikolaevna. // Modern Management Technology. ISSN 2226-9339. — #2 (50). Art. #  5005. Date issued: 08.02.2015. Available at: https://sovman.ru/en/article/5005/


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Библиографический список

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