If strategic planning is to have a valuable impact on an organization′s performance, dispassionate analysis of the plan is obligatory. In a limited context, auditing the strategic plan involves examining the extent to which the plan is being implemented as originally conceived. In a broader context, strategic auditing should also help to identify improvements to the strategic management process itself so the internal auditor might audit: the process used, the plan immediately after it is produced and its implementation three to six months later, and the control and regulatory systems in place to ensure the process is effective.
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