Management Auditing

Learning Results

Provide students the concepts, practical skills, methods and procedures in management auditing including the
performance evaluation of managers and organizations, developing the capacity to address critical issues
potentially emerging.
Students will be able to plan, prepare adequate resources for conducting the audit, based on appropriate
standards that guide them to achieve their objectives. Be able to prepare, interpret reports and their


I. Introductionto the study ofmanagement audit.
1 – Definition, objectives and criteria ofauditing.
2 – Guiding principles ofauditing.
3 – The auditas a management tool.
4 – Professional Standardsaudit.
5 – The auditorand professional ethics.
II. The audit process.
1 – The audit evidence.
2 – The internal control.
3 – Planning audit.
4 – The audit implementation: general procedures and sampling techniques.
5 – Fraud and audit.
III – Conclusion of the audit process.
1.Conclusion of the audit process.
2.Audit reports and recommendations of audit management.




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