ОРГАНИЗАЦИЯ ПРОВЕДЕНИЯ ОПЕРАЦИОННОГО АУДИТА

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<ul><li><p>38</p><p>, - </p><p> .. , 2011</p><p> , , [1, . 242], - . . </p><p> , - : </p><p> ; ; </p><p> . , -</p><p> - (.).</p><p>, , - . </p><p> - -</p><p> . , , - , - . - .</p><p> - , - , . - , - :</p><p> - - ;</p><p> ;</p><p>.. </p><p> e-mail: eebalyb@mail.ru</p><p> - , , ; ; ; - ; .</p><p> : , , , , .</p><p>E.E. BALYBERDINASenior Instructor, Chita Institute </p><p>of Baikal State University of Economics and Lawe-mail: eebalyb@mail.ru</p><p>CARRYING OUT OPERATIONAL AUDIT </p><p>The author specifies the traditional cycle of auditing and marks out the stages of operational audit carrying out on the basis of a generated cycle of operational auditing, which includes the definition of purpose, object domain and choice of auditee of operational audit; planning; carrying out audit procedures; formation of results; implementation of audit results and work with materials of operational audit. </p><p>Keywords: operational audit, planning, estimation, control procedures, the auditors report.</p><p> 657.6 65.053</p></li><li><p>39 . 2011. 1 (75)</p><p>.. </p><p> - (, -) - (, , ..).</p><p> - .</p><p> - - 2010 2020 [2]. - . - .</p><p> - , - . - -</p><p>, , . , - - - ( ) . , , .. , . . - . , . - -- - -.</p></li><li><p>40 . 2011. 1 (75)</p><p>, - </p><p> - - - - - . - . - , - . , , , - . , - , - () -- - , .</p><p> : , -</p><p> ; --</p><p>; -</p><p> - .</p><p> - () - - .</p><p> , - </p><p> . - - -, .</p><p> - - : </p><p> - - ( - , - , , - - ); </p><p> -, , - (), - , . </p><p> , , - - .</p><p> 1. . // -</p><p> , : . .-. ., . , 22 . 2010 . / . . .. . , 2010. . 237246.</p><p>2. URL: http:// www.iia-ru.ru/inner_audit/standard. </p><p>Bibliography (transliterated)1. Balyberdina E. Terminologicheskii apparat operatsionnogo audita // Sovremennoe sostoyanie i perspektivy </p><p>razvitiya bukhgalterskogo ucheta, ekonomicheskogo analiza i audita: materialy vseros. nauch.-prakt. konf., g. Irkutsk, 22 apr. 2010 g. / pod nauch. red. E.M. Sorokinoi. Irkutsk, 2010. S. 237246.</p><p>2. URL: http:// www.iia-ru.ru/inner_audit/standard.</p></li></ul>

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