Aspects of operational audit in the system of financial management

Abstract

© 2019, Institute of Advanced Scientific Research, Inc.. All rights reserved. This article reflects a study of the quantitative characteristics of financial management problems in order to identify their relationship and the likelihood of a synergistic effect. The basis was the stratification of the totality of financial management problems proposed by domestic scientists. Developing research in this direction, an objectively substantiated hierarchy of the totality of the problems under consideration is proposed. This justified the assumption that there is a synergistic effect of the consequences of financial management problems. The possibility of using the operational audit as a methodological tool for further identifying and identifying financial management problems is theoretically substantiated, which suggests the identification of new management methods based on the control potential of an operational audit. It is known that one of the most important components of the essence of operational audit is the assessment of the effectiveness of management decisions. The main problem is the lack of criteria for assessing this effectiveness. Operational audit is seen in this context as one of the most realistic tools. The application of its aspects is presented on an example from the field of financial flow management. Having determined a preliminary calculation of effectiveness as a part of a strategic decision, expressed as a change in specific indicators, it is proposed to use it as a criterion for evaluating the effectiveness of a managerial decision.