The performance audit: reflections for the students of themajors of Economic and Business Sciences

Abstract

The management audit allows control over the means assigned to economic entities. This paper has as objective to reflect on the audit of management as a theoretical tool, in order to provide knowledge to students of the major of Economic and Business Sciences to be attuned with a new philosophy of work in fulfilling the mission of each administration. The use of management audit elements allows the control of resources, detect deficiencies and determine corrective actions.