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DIU-JOURNAL OF BUSINESS AND ENTREPRENEURSHIP

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Paper Title
New Horizons in the Field of Management Audit: As a Tool for Improving the Overall Management of Enterprises

Authors

Hossain, Mohammed Sakhawat

Abstract

The field of management audit is increasing rapidly to assess the performance of management. Recently few firms have attempted to measure and assess the new intangible knowledge. Intellectual capital audit is used to monitor and oversee the intellectual capital of a firm. In our country some organizations conduct this audit with an unstructured form. Safety audit and Span of control audit are also two new horizons in the field of management audit. Safety audit is a proactive process by which an organization is able to continually evaluate and monitor the progress of its safety and health programs and the risk associated with them. The safety audit is conducted in our country but the recently occurred factory fires and collapse of factory buildings evidenced its condition as well as its significance. Workers’ lives continue to be at risk. Span of control audit assess the organizational structures whether it is appropriate to ensure proper control. Though it is important to ensure control throughout the organization but it is still not incorporated in our organizations. This paper tries to give a brief scenario of these three concepts of management audit and also practicing condition in Bangladesh.

Keywords

Intellectual Capital Audit, Safety Audit, Span of Control Audit, Bangladesh Perspective.

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