Managerial auditing the WorldCup

In the semi‐final World Cup 1990, England lost to West Germany in the penalty knock‐out. The Italian team had similar experience when they lost to Brazil in the world cup final 1994. History repeats itself – in WC’98, England lost to Argentina and Italy lost to France by the same mistakes. In an attempt to audit the defeats, the author developed the S‐H method of managerial auditing and used the world cup match examples to illustrate the significance of the S‐H method in auditing managerial processes.