технологический аудит(A process audit is an examination of results to determine whether the activities, resources and behaviours that cause them are being managed efficiently and effectively. A process audit is not simply following a trail through a department from input to output – this is a transaction audit. Processes generate results therefore for an audit to be a process audit it has to establish whether the results are being generated by an effectively managed process. ...process audits focus on results and this is the principal difference between procedures audits that in general focus on tasks. Alexander Demidov)