TY  - JOUR
AB  - An external management audit is an independent examination of an
organisation resulting in a statement to external users on the
performance of the management function. The reasons for conducting
external management audits (including accountability for corporate
behaviour) are discussed. Bankers were chosen as one of several external
user groups with a possible interest in such audit reports and a postal
questionnaire was sent to a sample of 466 bankers with a response rate
of 63 per cent. The objective of this survey was to determine whether or
not the bankers would express any demand for external management audits
and, if so, what information they would choose to have included in such
reports. This survey revealed strong support from the bankers for
external management audit reports and the bankers would like these
reports to include assessments both of the general management function
and of certain individual business functions.
VL  - 3
IS  - 1
SN  - 0951-3574
DO  - 10.1108/09513579010136488
UR  - https://doi.org/10.1108/09513579010136488
AU  - Innes John
PY  - 1990
Y1  - 1990/01/01
TI  - External Management Auditing of Companies: A Survey of
Bankers
T2  - Accounting, Auditing & Accountability Journal
PB  - MCB UP Ltd
Y2  - 2024/04/25
ER  -