Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


управленческий контроль

The Capabilities of Internal Audit to Assess the Integrated Management Information System

Introduction. Practical use of the system of internal audit has a number of difficulties, due to lack of systematic theoretical development in the field of internal audit methodology adapted to Russian conditions. In the interest of management of the enterprises in the effectiveness of internal audit there is a need to develop a system of evaluating the quality of information support. The system of indicators must allow to evaluate the degree of customer satisfaction by internal auditors work.