Strategic and Operational Audit: Concept and Process

A task. We consider such types of audits as strategic and operational, provide distinctive features of these concepts and classifications of audits. An analysis of the conceptual apparatus of audit types and the most important tools for improving the efficiency of business processes in companies was carried out. The objectives of creating a unified system for identifying key terms used in strategic and operational audits have been set and solved. Methods. The methodological basis of the study is a systematic and process approach to the problem under study. During the study, general scientific methods of logical analysis and synthesis, in particular analogies and generalizations, were used. Based on the study of extensive empirical material, the features of the conceptual apparatus of audit types were investigated. Conclusions. Strategic and operational audits are two of the most important tools for improving the efficiency of business processes in companies. Moreover, for the successful implementation of each of them, a deep understanding of the corresponding conceptual apparatus is necessary. Practical significance. The article will present a study of the conceptual apparatus of strategic and operational audit, the purpose of which is to develop a unified system of definitions of basic terms. Concepts such as company goals, development strategy, business process, change management and other important elements for successful work with strategic and operational audit methods will be considered. The results of this work can be useful both for professional auditors and for company managers who want to improve the efficiency of their activities. Originality. The study conducted by the authors revealed the need to form a unified system for determining key terms used in strategic and operational audits.