Management Audit and Appraisal

Traditionally, auditors are not popular people and their arrival in an organisation is apt to give rise to an anxious wariness and defensiveness throughout the system. Audit is believed to be a fact‐based, periodical, astringent process designed to reveal errors and weaknesses, and to identify those responsible. It is a process to be endured rather than welcomed. The philosophy outlined in this article owes little to the traditional concept of financial audit: it is concerned with people and could possibly benefit by being known by some name other than “audit”, with its present connotations.