Abstract

Traditionally, business auditing is related to the financial results of the economic activities of enterprises and is mainly carried out by external independent auditing organizations. However, management audit is currently actively developing in the business sector, the purpose of which is to identify efficiency reserves of enterprise management functions by independent experts and to present improvements in that direction to business executive bodies. The article interprets the managerial audit applied in business with this approach and makes recommendations for the improvement of the internal audit toolkit.

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