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094645 1 (1976-03-16)

handle is hein.gao/gaobaculc0001 and id is 1 raw text is: SWHAT IS bMGEMENT AUDITING by .094645 Ellsworth H. Morse, Jr. Assistant Comptroller General of the United States PreTented to the Central Pennsylvania Chaptero, of Lthe-National Association-of Accountants- Unitsy=Bakk, Pennsylvania March 16, 1976 The term management auditing is usually used in the sense that it is a definable operation with recognizable boundaries. Also, it is common to use the term to try to refer to auditing that somehow goes beyond financial operations. To help analyze this question, I would like to throw out some general propositions on the role of auditing in today's increasingly complex environment where everything seems to be big--as well as complex--big government, big business, big labor, big problems. * First, all auditing is an evaluation of someone's per- f'ormance. This is true irrespective of labels which may be applied in an effort to draw distinctions between audits. These labelling efforts, which result in such terms as financial auditing, management auditing, operational auditing, program auditing and a host of others, are seldom very successful in conveying precise meanings. * Second, the full scope of the auditor's job embraces examinations of 1. Financial operations, including the handling of funds and other resources, checking compliance with applicable laws and regulations, and properly account- ing for and reporting on the custody and use of resources. 7, c , 1 JleA4 p.T

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