The Perspective of Operational Auditing: A New Management Tool

Abstract

Describes the function of operational auditing from a management point of view. Due to opinions on decentralization and the integral management of organizations which have gradually been generally adopted, changes are taking place in their design and control. The so‐called integral management concept assumes that more responsibilities are included in line management. As the decision making at strategic level can no longer rely on extensive, hierarchically constructed staff departments, a second opinion function should be incorporated in the decision‐making cycle. Operational auditing as a second opinion function will focus on the infrastructure of organization and information.

Citation

Driessen, A.J.G. and Molenkamp, A. (1993), "The Perspective of Operational Auditing: A New Management Tool", Managerial Auditing Journal, Vol. 8 No. 5, pp. 19-25. https://doi.org/10.1108/eb017613