Управлінський контроль та аудит у закордонній теорії

Abstract

Foreign authors’ opinion concerning the theory of management control and auditing, its definition and reforming is considered in the article. Changes in understanding the purpose and contents of management control and auditing in foreign theory are analysed. The main shortcomings of management control system are pointed out. The sphere of management auditing activity, correlation between management, operating and finansial auditing are examined.