Accession Number:

AD0641438

Title:

AUDIT RECOMMENDATIONS AND MANAGEMENT AUDITING: A CASE STUDY AND SOME REMARKS.

Descriptive Note:

Research rept.,

Corporate Author:

CARNEGIE INST OF TECH PITTSBURGH PA MANAGEMENT SCIENCES RESEARCH GROUP

Personal Author(s):

• Churchill,Neil C.

Report Date:

1966-10-01

Pagination or Media Count:

45.0

Abstract:

The paper examines from a managerial viewpoint the implications of two developments closely allied to auditing -- the making of audit recommendations and the shift in emphasis toward the evaluation of management functions. The basis for the remarks is the field work carried out on the internal audit activities of the U. S. Navy -- the Naval Audit Service. The structure and activities of the Naval Audit Service are briefly described as are the types of audits they perform. These audits are catagorized as fidelity, complience, or managerial audits and the characteristics of each examined as to both methodology and effect. Extensions are then made to similar audit activities in the industrial area possible consequences of each are hypothesized. Author

Descriptors:

• (*MANAGEMENT PLANNING AND CONTROL
• NAVY)
• (*MANAGEMENT ENGINEERING
• DECISION MAKING)

Subject Categories:

• Administration and Management

Distribution Statement:

APPROVED FOR PUBLIC RELEASE