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the Practical importance of research.

the results received in dissertational work can be used for the further development of theoretical and empirical researches in the field of audit as a whole and operational audit in particular.
The practical importance of positions, recommendations and conclusions of dissertational research consists in possibility of their use in work external and internal audirujushchih subjects, formation of proper information-analytical base and administrative recommendations about increase of operational efficiency of functioning of managing systems.
Offered teoretiko-methodological and organizational - methodical positions of operational audit meet modern requests and conditions of functioning of various modern managing subjects and, thus, full enough satisfy inquiries, both modern administrative structures, and audirujushchih subjects.
By means of offered techniques it is possible to carry out a complex and system estimation of efficiency of activity of managing subjects in whole and their separate structural links to reveal perspective and current priorities of development, to predict their future for the purpose of development of optimum administrative decisions.
Results and conclusions of dissertational research can be used in practical activities audirujushchih the subjects who are carrying out research of modern managing systems.
The positions developed in dissertational work, can be used in educational processes of higher educational establishments and the educational centres which are carrying out training, retraining and improvement of professional skill of auditors, accountants, financial managers and advisers.
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A source: Sitnov Alexey Aleksandrovich. Theory, organization and methodology of operational audit of business entities. 2009

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