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094571 1 (1974-10-07)

handle is hein.gao/gaobacukk0001 and id is 1 raw text is: 


                                                           094571

                )AT OF MANAGEMENT AUDITING

                             By

                   Ellsworth H. Morse, Jr.
                 Assistant Comptroller General
                 U. S. General Accounting Office
                             at'
               Rocky Mountain Area Conference of
               the Institute of             'or ''   L
               Denver, Colorad  , October-?, 1974


     Every audit organization has to adapt its concepts and

methods of operation to the specific environment in which it

was created to operate.  For this reason, the term management

auditing does not always mean the same thing to all auditors


r  to all managers or other users of audit results.  Also for


to some of the audit work of the U. S. General Accounting

Office.  By reason of long association with GAO, I know more

about that work and its impact than I do about the operations

of other audit organizations and institutions.

     First, let me try to define the subject.  The term

 management auditing itself has no generally accepted meaning.

As we all know, there is more than one term in use to identify

audit operations that go beyond what many consider to be the

traditional scope of the auditor.  Thus, we encounter such

varying terms--in addition to management auditing--as operational


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