Managerial Accounting Audit as a Tool Used to Improve the Business Operational Practices

Yegorova I. ()
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Yegorova I.: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2010, issue 2, 95-104

Abstract: The article author dwells on broadening the scope of the financial services rendered by the audit firms to the business entities by adding the managerial accounting-related services to the services list. The author describes the reasons why the managerial accounting is rarely done by the Russian businesses. She gives recommendations as to how one should use the audit methodology when dealing with the factual information analysis. The article author suggests that the probability-based approach be used in order to construct an objectives tree and a decision tree based on the information gathered in written form while performing the audit. The author includes into the article the templates of the forms used to check the managerial accounting procedure correctness and to make plans when going on through the procedure.

Keywords: audit; management; efficiency; managerial accounting; managerial decision (search for similar items in EconPapers)
Date: 2010
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