Özet:

The important task of carrying out the internal audit of expenses is to get the sufficient and reliable audit evidence. This can be achieved by using the analytical procedures in the audit process. The identification of the analytical procedures with the financial analysis of the business activities prevents from the efficient usage of them in the internal audit of the restaurant business expenses. The knowledge of internal auditors about the instructional techniques of analytical procedures and their tasks, depending on the verification steps are insufficient. The purpose of the article is the developing the methods of the internal audit of the restaurant business expenses based on an integrated application of analytical procedures. The nature and purpose of analytical procedures have been investigated in the article. It have been identified the factors influencing on auditor’s decision about the choice of analytical procedures complex. It was recommended to identify among them the purpose of analytical procedures, the type and structure of the enterprise, the source of the available information, the existence of financial and non-financial information, reliability and comparability of the available information. It have been identified the tasks of analytical procedures, depending on the verification steps. It was offered the analytical procedures complex as a part of internal audit of the restaurant business expenses. This complex contains a list of the analytical procedures, instructional techniques of analysis that are used in the appropriate procedure and the brief overview of the content of procedure.

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