management audit

management audit
1. An audit of the extent to which the objectives of an organization are met by the actions of the organization’s *management. Flint (1988, 175, n.3) defines the term as follows: An "examination, analysis and evaluation...of the performance of management in regard to the objectives, plans, procedures and strategies of a business enterprise or other organisation, and the expression of an opinion on the effectiveness of management in performance of its responsibilities." Management audits tend to cover both financial and operational matters. 2. An alternative term for Operational audit. 3. (rare or archaic) An alternative term for *internal audit.

Auditor's dictionary. 2014.

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