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