To read the full version of this content please select one of the options below:

Auditing Top Management

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 April 1991



The need for internal audit to review the senior management control environment is stressed and the stages by which such a review should be organised and implemented are illustrated. It is argued that internal audit should examine the course the organisation′s senior management have set for it, should question its basic corporate reason for existing and competing, and should question the subordinate goals it has set for itself – this is regarded as truly “auditing the top”. However, in today′s environment, the likelihood of being able to conduct such a review in large organisations – where the need is probably greatest – is remote. Some of the reasons for this are explored.



Lewington, D. (1991), "Auditing Top Management", Managerial Auditing Journal, Vol. 6 No. 4.




Copyright © 1991, MCB UP Limited

Related articles