Document Type

Article

Publication Date

1941

Abstract

Most progressive companies make it a point to audit their accounts at least once a year in order to establish the adequacy and accuracy of such accounts and to reveal fiscal weaknesses that may need correction. The periodic inventorying and appraising of physical assets is also an accepted practice. There is need for the same sort of stock-taking as applied to the management of a business. This can be accomplished through the medium of a management audit. Through this device, a business executive undertakes, in effect, to back off and survey his company critically and objectively. A comprehensive management check list is helpful in this connection. This report presents such a check list arranged in a manner calculated to be most helpful for auditing purposes. It consists of a series of questions on fundamental management policies and practices most of which are common to all types of business activity. These questions should prove suggestive. They are grouped under the major divisions of management, viz., Personnel, Production, Sales, and General Management. The list could be expanded considerably but, in the interest of brevity, has been restricted to questions of special timeliness and importance.

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