THE USE OF MANAGEMENT AUDIT AS AN AID FOR EFFECTIVE MANAGEMENT
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- Recommended for : Student Researchers
- NGN 3000
ABSTRACT
This study was carried out on the use of management audit as an aid for effective management using some selected firms in Enugu State as case study. To achieve this 4 research objectives were formulated. The survey design was adopted and the simple random sampling techniques were employed in this study. The population size comprise of 60 staff from the selected companies. In determining the sample size, the researcher systematically selected 60 respondents. Out of 60 questionnaires administered, only 55 were received and validated. Self-constructed and validated questionnaire was used for data collection. The collected and validated questionnaires were analyzed using frequency tables and percentage. The result of the findings reveals that management of the companies on where the research was conducted upon is committed to the effective functioning of the management audit function, also the job of management auditor are not adequately defined by top management even though it has not hampered the management audit function. The findings disclosed that the management auditors are qualified and experienced. Additionally, the findings disclosed that the management audit function are regularly reviewed by the top management. In regard to the findings, the study recommends that top management should appreciate the partnership role by the management auditor in the organization, indeed the management auditor is a partner as the other units of companies moves towards the attainment of the corporate good. There is no use viewing the management audit function with apathy or disclaim, no single unit of any organization can work in top management should get involved in the planning and controlling of the management staff function. More so, the management auditors should be allowed total independence in case of reviewing and appraising various units and departments. Recommendation emanating from investigations of the derivations and irregularities should be treated with the seriousness they deserve.
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