Contents: 1. Introduction. 2. Management audit: new insights for management. 3. The purpose and goal of management audit. 4. Management audit: the rationale. 5. The scope of management audit. 6. Limiting factors of management audit. 7. Starting points for the management audit. 8. Initiating the management audit. 9. Management audit programme. 10. Collecting audit data. 11. Management audit: the philosophy of management. 12. Internet control. 13. Use of statistical sampling in audit. 14. Management audit: an extension of internal audit. 15. Corporate development audit: the philosophy of management. 16. Audit of special responsibilities (operations) of management. 17. Internal audit. 18. Productivity audit. 19. Audit notes and working papers. 20. Professional ethics for auditors. 21. Management Audit Report.
"The book 'Efficiency and Performance Audit' has been written with a view of creating academic awareness and providing study material in the field of efficiency and management audit which has a vast potential to improve managerial performance which our country needs immensely. Due care has been taken to clarify the fundamental concepts, so that those may be successfully applied to operational areas. This book will prove useful particularly to executives and students in the field of accounting and management." (jacket)