internal audit

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

The importance and role of internal audit of costs on innovations as a separate type of
accompanying audit services has been clarified. Organizational aspects of internal audit of
costs on innovations have been revealed, and methodical approach of using analytical
procedure has been indicated.
The process of dividing the internal audit of costs on innovations into three stages: initial
(planning of audit of costs on innovations), investigation stage (analysis of information needed