The origins of business auditing can be found

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Operational audit . Evaluation of the company's internal processes, level of work organization, production chains and logistics. Here, attention is paid to the efficiency of resource use and organizational structure. Thus, during the operational audit, unnecessary links in the supply chain can be detected, which allows reducing the time for product delivery.
Strategic audit . Evaluation of the company's mission, goals and strategies. Such an audit helps to assess whether the company's current activities correspond to its long-term goals and whether the chosen path is the most effective. For example, a startup may be asked to focus on a narrow niche where the company will have a competitive advantage.

Each of these components plays a role in understanding the overall picture of the business. Together, they allow us to develop recommendations for optimizing business processes.
Historical context
in traditional financial bulk sms azerbaijan auditing, which first saw widespread use in the 19th century. At that time, auditing focused on identifying errors and preventing financial fraud, especially in large corporations. With the advancement of technology and the increase in the scale of business in the 20th century, there was a need not only for financial auditing, but also for checking the effectiveness of other aspects.

In the 1960s, due to the rapid growth of the economy and the increasing complexity of business processes, a transition from purely financial audit to a comprehensive audit began. In the 1980s, strategic audit began to develop, the focus of which shifted to long-term goals and assessing the effectiveness of business models. By the beginning of the 21st century, business audit began to include marketing and operational analysis, which allowed companies to manage risks and improve productivity in a comprehensive manner.
Practical application

In modern practice, business audit is used to solve many problems. Companies resort to audit to review their marketing strategy, improve customer service or reduce operating costs. Audit helps to objectively assess the strengths and weaknesses of the organization and use data for decision-making.