TY  - JOUR
AB  - 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.
VL  - 7
IS  - 1
SN  - 0268-6902
DO  - 10.1108/EUM0000000001772
UR  - https://doi.org/10.1108/EUM0000000001772
AU  - Mellalieu Peter J.
PY  - 1992
Y1  - 1992/01/01
TI  - Auditing the Strategic Plan
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
Y2  - 2024/04/24
ER  -