UDC 338

THE THEORETICAL ASPECTS OF OPERATIONAL AUDIT

Kamahina Lesya Nikolaevna
Kazan Federal University
1st year MA student, Institute of Economics and Finance

Abstract
This article discusses the concept of "operational audit" with different views, considered his direction, goals and objectives, provides the following classification.

Article reference:
The theoretical aspects of operational audit // Economics and innovations management. 2013. № 3 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2013/03/2084

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