Teoreticheskie podkhody i metodicheskie razrabotki, predstavlennye v rabote, mogut sluzhit' bazovoy informatsionnoy osnovoy dlya deyatel'nosti sluzhby vnutrennego audita organizatsiy, a takzhe dlya prepodavateley vuzov, studentov, magistrantov, tak kak otrazhayut dostatochno shirokiy krug voprosov, svyazannykh s razvitiem vnutrennego audita v deyatel'nosti organizatsiy. Rezul'taty raboty mogut byt' primeneny v prakticheskoy rabote uchetno-finansovykh sluzhb, analiticheskikh otdelov i podrazdeleniy vnutrennego kontrolya organizatsiy.