Abstract:
The field of management audit is increasing rapidly to assess the
performance of management. Recently few firms have attempted to measure and
assess the new intangible knowledge. Intellectual capital audit is used to monitor and
oversee the intellectual capital of a firm. In our country some organizations conduct
this audit with an unstructured form. Safety audit and Span of control audit are also
two new horizons in the field of management audit. Safety audit is a proactive
process by which an organization is able to continually evaluate and monitor the
progress of its safety and health programs and the risk associated with them. The
safety audit is conducted in our country but the recently occurred factory fires and
collapse of factory buildings evidenced its condition as well as its significance.
Workers’ lives continue to be at risk. Span of control audit assess the organizational
structures whether it is appropriate to ensure proper control. Though it is important
to ensure control throughout the organization but it is still not incorporated in our
organizations. This paper tries to give a brief scenario of these three concepts of
management audit and also practicing condition in Bangladesh.
