The article deals with the approach of inner control of business processes "from purchase to payment" that allows one to monitor the dynamics and factual achievement of set targets. The article gives the description of the interaction of the internal audit object and business processes "from purchase to payment". It suggests the scheme of conducting an electronic poll procedure represented in the form of a context diagram constructed by means of such methodology of functional modeling as IDEF0. The recommended approach allows one to make an overall analysis of the state of an audited object (process) and the results of its functioning; to reveal problems and reasons of failures as well as to work out the peculiar measures aimed to improve the functioning of not only the given process but the process of an internal audit as well.
Key words-Internal audit, business process, control, efficiency of an internal audit, business, sustainable development.I.