Issue № 46. Oсtober 2014

Management Audit in the Company Management System: Theoretical Aspects and Development Trends

Graduate student, School of Public Administration, Lomonosov Moscow State University, Moscow, Russian Federation.
E-mail: ajsa.azhigalieva@gmail.com

The development of management as a science and the need for assessment of management activities determine the practical need for the development of management audit which is an integral part of corporate control system. The article shows two main scientific approaches to management audit. The first approach considers the management audit as an evaluation of organizational management system. The second approach considers the management audit as an evaluation of the activities of the entire organization. The analysis shows that both the business-community and the scientific community lack a common understanding of management audit. It is revealed that the concept of “management audit” has not been legally enshrined in any country in the world. Apparently, it inhibits the development of the management audit. The author also examines one of the important traits of modern market — both international, and Russian — the growing number of requests for management audit in the form of management consulting. It is stipulated by the fact that the purpose of management audit is to analyze the efficiency of an organization and to develop recommendations to improve efficiency, which currently is the main goal of most of the companies. A distinctive feature of the management audit is its focus on the future.

Keywords

Management audit, control, management system, assessment.