Management Audit & Operational Review
Management audit is an in-depth evaluation of organizational efficiency, operational effectiveness, and internal control systems.
Unlike statutory audit, management audit focuses on performance improvement rather than financial reporting alone.
Areas typically reviewed include:
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Organizational structure
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Decision-making processes
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Resource utilization
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Risk management systems
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Internal control effectiveness
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Cost efficiency
The objective is to identify operational gaps, inefficiencies, and areas for strategic improvement.
Management audit supports long-term sustainability and performance optimization.