managerial auditing
1. An alternative term for Operational auditing. 2. An alternative name for *internal auditing.

Auditor's dictionary. 2014.

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  • Managerial Auditing Journal — A British scholarly auditing journal. Established in 1986, and edited from 1988 by *Gerald Vinten, the journal is published in nine issues a year by MCB University Press in Bradford, England. It is available in print and online formats. The… …   Auditor's dictionary

  • auditing — ▪ accounting Introduction       examination of the records and reports of an enterprise by specialists other than those responsible for their preparation. Public auditing by independent, impartial accountants has acquired professional status and… …   Universalium

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  • operational auditing — 1. The auditing of an organization’s operational and *managerial activities, as opposed to its accounting transactions. The first use of the term is widely attributed to Frederic E. Mints in 1954 (Flesher, 1991, 5) prior to which the term… …   Auditor's dictionary

  • Vinten, Gerald — born 1948 A British academic, author, and *internal auditing specialist. Editor of *Managerial Auditing Journal, and Head of Business as the European Business School in London, Professor Vinten’s written output is vast. He has authored more than… …   Auditor's dictionary

  • Performance audit — refers to an examination of a program, function, operation or the management systems and procedures of a governmental or non profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of… …   Wikipedia

  • Tudor Rickards — Creativity Contributions of Tudor Rickards=Tudor Rickards is a British organizational theorist commonly known for his organizational creativity contributions within Europe since the 1970s, including the founding of Creativity and Innovation… …   Wikipedia

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • National Audit Office (United Kingdom) — The logo of the National Audit Office. The National Audit Office (NAO) is an independent Parliamentary body in the United Kingdom which is responsible for auditing central government departments, government agencies and non departmental public… …   Wikipedia

  • Management accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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