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| Author: | Fritzsche, H. Cichon, W. |
| Title: | Neue Aufgabenfelder im Management Auditing (New areas in management auditing) |
| Journal: | Zeitschrift Interne Revision
1990 : VOL. 25:1, p. 38-42 |
| Index terms: | MANAGEMENT CONTROL STRATEGIC MANAGEMENT |
| Language: | ger |
| Abstract: | Management auditing as opposed to operational auditing investigates not if things are done properly but if the proper things are done: it is strategy oriented. The article reveals two problem areas for management auditing, namely flexibility (diversification of markets) and the time factor (just-in-time). |
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