In the article the theoretical aspects of internal audit and the problems of
its practical application at the restaurant business enterprises have been considered.
The basic approaches to defining the essence and purpose of internal audit have been
determined. The expedience of the internal audit application as opposed to other form
of financial control has been substantiated.The comparative analysis of the benefits
and disadvantages of the internal audit implementation at restaurant business
enterprises has been conducted. Thus, the main advantages of the internal audit
application are its permanence, preventive character and the abilityof using the
confidential and administrative information. The important differences between the
internal audit, revision and consulting have been considered. Thus, the revision activity
focused on the retrospective, on the events that have already occurred and
their consequences. Internal audit focused on the prospect, on analysing the future events
that may have an adverse effect on the activity of the enterprise. The results of
own author`s research, that had received by interviewing management personnel
of definite restaurant business enterprises have been usedin this work. The overview
of key problems in the sphere of restaurant businessenterprisers expenses management
and suggestions for their optimization and rationalization through using the internal
audit have been determined in the article.