Russian Federation
The article substantiates the objective need for audit development and shows the relevance of business in a preliminary audit aimed at confirming the reliability of data forming strategic decisions. The objects of such an audit can be all investment projects, target programs, strategies for the development of individual business processes and the organization as a whole. The specifics of information support tasks for strategic audit procedures and methods are disclosed and the specifics of preparing an audit report are highlighted. The main sources of obtaining and principles of structuring information support for strategic audit and methods of information processing at the preliminary stage of the audit and during the substantive audit are identified. The directions of the influence of strategic audit on the effectiveness of audits in terms of proving the expediency of using investments and introducing changes to the organization’s activities are disclosed.
strategy, strategic audit, audit goals and objectives, objects, audit information support, methods, targeting, confidence
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