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Methodology and theoretical bases of research.

a theoretical and methodological basis of research is the system, complex, cyclic and dynamic approach to studying of activity of managing subjects, and also a choice of productive measures of perfection of administrative process at the resources limited inherently.
In work concrete appendices of an economic theory, methodology of general scientific methods of knowledge and problems of development of the theory, a technique and the audit organisation as a whole and operational audit in particular - the system approach, deduction and an induction, abstraction, formalisation, the analysis and synthesis, supervision, experiment and modelling are used. As special methods of research methods of the economic were used
The analysis, including economic-mathematical and logic modelling, heuristic methods, structural groupings, comparison, a factor analysis, diagnostics and monitoring.
At research realisation proceedings of foreign and domestic scientists on various aspects of audit, book keeping, computer science, statistics, management and economic analysis were used.
Research is executed within the limits of the Passport of branch of sciences «Economic sciences», a speciality on code VAK of the Ministry of Education and Science of the Russian Federation - 08.00.12"Book keeping, statistics» items 2.1. «Methodology and technology of audit» and 2.4. «The methodology of working out of programs of audit and the plan of checks"has undressed"the Control and audit of financial and economic activity».
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A source: Sitnov Alexey Aleksandrovich. Theory, organization and methodology of operational audit of business entities. 2009

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