Top executive audits: strategic reviews of operational activities

Barry J. Witcher (Norwich Business School, University of East Anglia, Norwich, UK)
Vinh Sum Chau (Norwich Business School, University of East Anglia, Norwich, UK)
Paul Harding (TriQ Cooperation Business Development, Johannesburg, South Africa)

Managerial Auditing Journal

ISSN: 0268-6902

Publication date: 1 January 2007



The paper explores the involvement of top management in strategic reviews of the organization's operational activities (known as top executive audits or TEAs). These are discussed in relation to strategy process and business excellence.


The case of Nissan South Africa (NSA) is used to illustrate their importance and their relation to hoshin kanri (policy deployment) practice.


The paper argues that TEAs are a very important and integrative aspect of the holistic management of the organization. TEAs are also crucial to hoshin kanri and facilitate operational effectiveness.


The paper suggests that strategic reviews, such as TEAs, are best operated when integrated together as an organization‐wide managed system of review.



Witcher, B., Sum Chau, V. and Harding, P. (2007), "Top executive audits: strategic reviews of operational activities", Managerial Auditing Journal, Vol. 22 No. 1, pp. 95-105.

Download as .RIS



Emerald Group Publishing Limited

Copyright © 2007, Emerald Group Publishing Limited

Please note you might not have access to this content

You may be able to access this content by login via Shibboleth, Open Athens or with your Emerald account.
If you would like to contact us about accessing this content, click the button and fill out the form.
To rent this content from Deepdyve, please click the button.