Management audit as an examination of management process

Management audit as an examination of management process

Author by Dr. Tunji Siyanbola

Journal/Publisher: Journal Of The Institute Of Internal Auditors Of Nigeria

Volume/Edition: 1

Language: English

Pages: 11 - 12

Abstract

In the study of auditing in our various universities,it is observed that emphases are placed only on external and internal audit and as thus the definition of these two branches of auditing are the only ones recognised by college students.  though the word auditing connotes examination, reviewing, vouching, analysing and appraising, no matter the branch of auditing we are defining, it is notable to remind ourselves that there are slight differences in the definition given to the three branches of auditing, including management audit.  Specifically, management audit is the application of the principles of control to appraise the performance of management in its entirety. The study clarified the concepts of Management audit for the understanding of readers.


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