| dc.description.abstract | This research has been set up to examine issues related to
the audit of management in Kenya. It has set out to examine
whether a need exists for this type of audit, the persons who
should carry it out, the scope the audit should take, its duration
and the concept of control over it.
Although it seems a very new issue in the Kenyan scene, it
nevertheless has existed and has been examined in other countries
such as Britain and America.
The research used predesigned questionnaires. These
questionnaires were designed to tap information regarding the
management audit on issues refered to above.
It has been concluded from the research that notwithstanding
the non-exposure of such an audit, the two groups interviewed
namely the Audit Firm Partners and the Financial Directors feel
that the need realy exists to audit management. On all the other
issues basic reservations exists as there were no very clear-cut
responses on scope, duration and control. The best explanation
that can be given is that a departure towards the area of
management auditing will probably require first and foremost a
very clear definition of the basic points to be examined and the
means by which such examination is to be performed. The subjective
nature of most of the audit may therefore be required to be defined
in terms of quantatitive similarities as much as possible. | en |
