Abstract

The manual covers the legal groundwork for audit and evaluation of management activities and general methodological requirements that are the basis for the implementation of every phase of the audit process.
The purpose of the training manual is to provide students with the theoretical foundations, practical and methodological recommendations used for organizational, functional and legal mechanism of administrative audit and evaluation of administrative activity in order to increase the efficiency of the organization management.
Sections of the textbook have logical interrelationship, give examples and schematic representation of a material, that give an opportunity to absorb productively all the material and during self-study.
The training manual provides information about the essence of auditing, its purpose and field of application, methodology of auditing, the administrative audit types characteristics and the peculiarities of their usage, audit planning, the audit of assets, liabilities and financial and business transactions, assessment of management systems, efficiency of resource provision evaluation methods.
The manual has not only a theoretical, but also practical orientation. It is designed for a wide range of users: administrative managers, students, graduate students, lecturers and auditor-practitioners, accountants, financial analysts, financial managers and the applicants for auditor certificate.