xmlui.ArtifactBrowser.SimpleSearch.filter.source:Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 44/2018
ISSN:1211-555X (Print)
Abstract:
In connection with their earlier contributions, addressing the issue of
systemic approach to implementing management audit with regard to small and
medium-sized enterprises, the authors intend to further pursue their effort and interest
in this specific area of research with the following paper. Its main objectives are to
introduce own comprehensive concept, which involves the use of a systemic approach
and is expressed in the form of a specific model of “Systemic approach to management
audit“, and to propose both standardized and purposeful procedures related to such
audit. In order to develop the concept, a questionnaire survey was conducted among a
number of managers of small and medium-sized enterprises in the Czech Republic,
along with structured interviews with auditors carrying out management audits in
their professional practice as well. Based on their research, the authors found that the
examined enterprises tend to perform management audits only on rare occasions and
without using any systemic approach or particular procedures. This is mainly due to
an absence of time schedules or lists of individual activities that are required in the
audits according to a precisely and previously specified order, as suggested in this
paper.