UDC 657.1
Authors
Butler V.V., Chernyshev G.O.
Abstract
The article discusses the need for standardization and formalization of auxiliary business processes to increase their efficiency and degree of control by the internal audit service. A practical example of optimizing the auxiliary process of banking is given, the relationship between the internal auditor and the owner of the business process in assessing the effectiveness of control procedures is shown.
Keywords
business process, standardization, optimization, efficiency, internal audit service, control procedure.
