Management Auditing: A Questionnaire Approach

Management Auditing: A Questionnaire Approach

Management Auditing: A Questionnaire Approach

Management Auditing: A Questionnaire Approach

Excerpt

Despite important advances in management principles and practices, little has been published on management auditing, that is, the essentials of management audits or how to go about conducting one. Briefly, management audits are what their name implies: audits of management. They appraise the quality of managers, or, more precisely, their ability to accomplish specific objectives as well as assigned tasks.

In view of this deficiency in the current management literature, this book is devoted entirely to this timely topic. Not only is the management audit related to the other audits currently employed by business organizations, but more importantly, a complete management audit questionnaire is presented for evaluating the functional areas of a typical organization from a management viewpoint. Specifically, separate sections of the questionnaire are presented for corporate planning, accounting, finance, marketing (including physical distribution), research & development, engineering, manufacturing (including inventory and purchasing), and personnel. Also, sections are set forth for an organization's work environment and its information system. From this perspective, managerial efficiency or lack thereof can be pinpointed. If unfavorable conditions exist, the questionnaire will highlight them and thus provide a starting point for taking remedial action to improve organizational performance.

The principal reason for employing a management audit questionnaire is the need for detecting deficiencies in ongoing operations, a need clearly recognized by business, educational, and government organizations. Although there is an annual review (audit) by outside accountants focusing on "what has happened financially during the past year," the end result is backward-looking. What is needed is a forward-looking approach that centers on evaluating management's effectiveness in accomplishing organization objectives; performing the management functions of planning, organization, directing, and controlling; and making managerial decisions that . . .

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