External Management Auditing of Companies — a Survey of Credit Managers
Abstract
External management auditing has links with — but is different from — external financial auditing, internal operational auditing and management consultancy. The reasons for conducting external management audits are considered, particularly in relation to the accountability of corporate management, and the interests of various potential user groups. To obtain empirical evidence, a random sample survey of UK credit managers was carried out; response was almost 50 per cent. Results of the survey are summarised. Essentially, the conclusion was that credit managers strongly favoured external management audit reports.
Keywords
Citation
Innes, J. (1987), "External Management Auditing of Companies — a Survey of Credit Managers", Managerial Auditing Journal, Vol. 2 No. 1, pp. 26-31. https://doi.org/10.1108/eb017587
Publisher
:MCB UP Ltd
Copyright © 1987, MCB UP Limited