Scientific journal
European Student Scientific Journal
ISSN 2310-3094

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INTERNAL AUDIT BUSINESS PROCESS "PRODUCTION" AT THE ENTERPRISE AS A FACTOR IN INCREASING THE EFFICIENCY OF ITS FINANCIAL AND ECONOMIC ACTIVITY

Nikushina Ya.I. 1
1 Rostov State University of Civil Engineering
The article discusses the concept of "internal audit", "business process" and "production" are highlighted features of the internal audit of the business process "production", a list of problems that hinder the development of the audit activities of the small and medium-sized companies, suggests ways to improve the efficiency of financial -hozyaystvennoy of the company through a comprehensive review by auditors of all manufacturing operations.
business process
production
internal audit
the auditor
analytical procedures