Information Flow Audit in Small and Medium Enterprises

In the most important political, economical and technical forces that will act to production and service development in next decades are also counted the information and knowledge from the point of view of the all aspects. The information development imposes the use of adequate tools to assure a high-level quality of these ones, taking into account the costs. The paper approaches the data flow audit within small and medium enterprises as an useful tool in competitive increasing of these economical structures.