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Organizational Forms of Audit of Efficiency of Business Partnership

Author

Listed:
  • Anna Shavliuk

    (Kyiv National University of Trade and Economics, Kyiv, Ukraine)

Abstract

Efficiency audit of business partnership is a mean of analyzing and monitoring business partnerships in terms of optimizing the financial management of the company. Its implementation is possible both in the form of internal audit by implementation of the tasks placed to the internal audit staff and external - involvement of independent experts. The article elucidates the differences and benefits of organizational forms of efficiency audit of business partnership that will allow justify the choice of any of forms of commercial enterprise. The characteristics of organizational forms of efficiency audit of business partnership are investigated in the context of state statutory audit (by sharing functions and powers of relevant government agencies) and independent audit (in priority aspect of attracting external independent auditors for control). The necessity of an external efficiency audit of business partnership and public audit of the companies with the state share of ownership was proved. Organizational differences between external and internal efficiency audit of business partnership are solved.

Suggested Citation

  • Anna Shavliuk, 2014. "Organizational Forms of Audit of Efficiency of Business Partnership," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 123-127, December.
    • Handle: RePEc:iaf:journl:y:2014:i:4:p:123-127
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    File URL: http://www.afj.org.ua/en/article/233/
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    More about this item

    Keywords

    audit; business partnership; effectiveness; organizational forms; internal audit;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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