Effectiveness audit as an enterprise management tool

Certain specifics of auditing activities also form certain features of its implementation. Having considered the types of this activity, it was found that in the context of changing information needs of participants in the economic community, it becomes an effective management tool due to the development of a new type - efficiency audit. The necessity of expanding the functions of the auditor for its further development from an expert who establishes compliance with reporting requirements to an analyst and consultant is determined.