Özet:

It was assessed content of the control audit process in the system of tripartite relationships and the role of audit in this system. Modern ideas about auditing define it as a form or method of the independent audit. The development of modern views on the content and objectives of the audit was the result of a conflict between historically notions of auditing as an independent financial control and its current state - as a form of evaluation of financial information and by reducing information risk. Management systems are defined as complex systems in which besides control systems there is also information system. Functioning of these systems are interconnected and interdependent. It was identified that audit can be more functional than control process. It was identified that audit can create a basic for information safety of the management system in general. In management system in general audit located at the crossroads contour control systems and information systems. This combination is the result of the content of tripartite relations and practices of independent auditing.

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