volume 30, issue 8/9, P785-811 2015
DOI: 10.1108/maj-03-2014-1013
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Nathalie Brender, Bledi Yzeiraj, Emmanuel Fragniere

Abstract: Purpose-This paper aims to investigate management auditing, a thorough examination of an organization and the management in place, through an empirical research to gather data about how management audits are perceived and implemented among Geneva's (Switzerland) business community. The board of directors is in charge of a corporation's overall supervision. The internal auditing function works under the aegis of the board to ensure that the directors will properly execute their responsibilities as de ned by cor…

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