IMPROVEMENT OF PROCESS OF THE ORGANIZATION OF INTERNAL AUDIT OF OPERATIONS WITH NONMONETARY NEGOTIABLE ASSETS

The place of department of internal audit of operations with non-monetary current assets in structure of internal control and business management is defined in this article. The purposes and activity of such department of internal audit are designated. The effective approach to the organization of internal audit of operations with nonmonetary current assets on the basis of application of the systematic and disciplined approach to the planning and implementation of the activity is allocated. The methodical providing for effective realization of the specified stages of implementation of internal audit is offered.