ELABORATION OF THE INTERNAL AUDIT SYSTEM IN THE NETWORKS OF RESTAURANT ENTERPRISES
Journal Title: Экономика и финансы - Year 2016, Vol 1, Issue 6
Abstract
The article studied the organization of internal audit system (including costs) in the networks of restaurant enterprises on the basis of a systematic approach. It has been developed the system of internal audit in the network of restaurant industry with integrated subsystem of internal audit costs. It is argued the fallacy of identification the outsourcing as an organizational form of internal audit. It is proved the possibility of expanding the object of internal audit costs of the corporate network of restaurant business by the costs of enterprises that have joined to the network on the basis of franchising
Authors and Affiliations
T. Kopotiienko
Keywords
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- EP ID EP211184
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