Best Practices for Audit Management System & Effective Bureaucracy

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Running head: AUDIT MANAGEMENT SYSTEM AND ORGANIZATIONAL CHANGE
<Name of the student>
Dropbox 4.2 – Practical Application
MGT364X: Audit management system and organizational change
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Best Practices for Audit Management System & Effective Bureaucracy
1. Evaluation of the auditors for understanding the competency levels of the their
knowledge regarding audit principles, procedures, methods
2. The management system should reference documents in terms of the organizational
context where application should be made upon the contractual and the legal
requirements (Furnham & Gunter, 2015)
3. Confidence in the process on the audit and assessing the individuals that are involved in
the process of audit followed by provide them leadership expertise
4. Determining the need of the audit program along with improving the competency of the
audit relevant activities (Groomer & Murthy, 2018)
5. Auditing should be used as an effective tool that is able to verify that the management
system is able to become effective for the organization being abided by the protocols and
policies
6. Trained resources should be followed for investigating that not only the management
system is operating as per expected but also should be able to verify the performance of
each and every units that is being management (Hale et al., 2017)
7. Various common mistakes in the process of auditing takes place due to insufficiency in
the following aspects of concern which are: integrity, evidence based approach,
independence, confidentiality, fair presentation and due professional care.
8. Establishing and managing the audit program requires the identification and mitigation of
the risks involved in the process and hence for performing audit activities are done
through undertaking certain measures like preparing, approving and distributing the audit
report followed by completing the audit and conducting the audit follow – up.
9. Bureaucracy is an excessively complicated procedure of administration that is
implemented in order to control and systematized the activities that are being executed
within any business process
10. Complexity of time wasting effect of bureaucratic approach that are encountered in the
management process of any business organization can be simplified through
implementation of certain measures like knowing priorities, action oriented approach,
empowering employees by training them and budgeting for emergencies along with
setting spending limits.
References
Furnham, A., & Gunter, B. (2015). Corporate Assessment (Routledge Revivals): Auditing a
Company's Personality. Routledge.
https://www.taylorfrancis.com/books/9781317499589

1AUDIT MANAGEMENT SYSTEM AND ORGANIZATIONAL CHANGE
Groomer, S. M., & Murthy, U. S. (2018). Continuous auditing of database applications: An
embedded audit module approach. In Continuous Auditing: Theory and Application (pp.
105-124). Emerald Publishing Limited.
https://www.emeraldinsight.com/doi/abs/10.1108/978-1-78743-413-420181005
Hale, A., Guldenmund, F., & Goossens, L. (2017). Auditing resilience in risk control and safety
management systems. In Resilience Engineering (pp. 289-314). CRC Press.
https://www.taylorfrancis.com/books/e/9781317065296/chapters/10.1201/978131560568
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