OPERATIVE AUDIT – TOOL OF MANAGEMENT AND MANAGEMENT CORRECTOR

Nevenka Nićin, Milija Bogavac

Abstract


Operative audit follows the overall achievement of every goal, effectiveness of business actions and internal control, manager results and other non-financial aspects of business, by the use of logical audit techniques. It also follows purposeful organizations’ goals, their operations, control processes of communication and knowledge information systems. Reduction of potential risks and exposure to the losses in creation of unreliable and unwelcome events is in direct proportion with insufficient control, lack of information, and time in which those optimal decisions are made.

Keywords


internal control system, operative audit, reliability of enterprise, risk, information systems

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References


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