The paper presents a marketing audit as a factor of company's growth and future success. The mentioned marketing activity is becoming a new trend in managing the business. It can help various types of companies to review their marketing structures and therefore it can contribute to the rejuvenation of the overall business and to the improvement of not just marketing but also overall performance of the company. The main aim of this paper is to define and establish preconditions for the successful implementation of marketing audit to marketing management of Slovak companies. The paper presents the results of own research conducted through the Delphi method with a panel of experts from the area of marketing and marketing audit. The research was carried out in two rounds and a questionnaire was selected as a research tool. Through the Delphi method we were able to obtain views and opinions of experts on the issue of marketing audit. Based on conducted research, the paper states the main factors influencing the efficiency and the results of marketing audit and also the main barriers that have an impact on the use of the marketing audit in the practice of companies. In conclusion, the paper presents the main assumptions and conditions for the successful implementation of the marketing audit into the practice of companies operating in the Slovak market.