SHS Web of Conf.
Volume 90, 2021International Conference on Entrepreneurial Competencies in a Changing World (ECCW 2020)
|Number of page(s)
|Stabilization and Development of SMEs in Rural Areas
|07 January 2021
Comprehensive Concept Model for Management Auditing in SMEs
Institute of Technology and Business, Faculty of Corporate Strategy, Okruzni 517/10, 37001 Ceske Budejovice, Czech Republic
* Corresponding author: email@example.com
The aim of this contribution is to present managers and owners of SMEs with a comprehensive concept for the preparation and implementation of a systemic approach to management auditing. The concept is presented in the form of a model called the “Systemic Approach to Management Audits”, as developed by the author. The principle behind the model is to conduct individual audit activities according to a predetermined order, as represented by a sub-model called “Advised Activities during Management Audits”. The model, or the application of a purposeful, standardized and, above all, systemic approach, was compiled on the basis of a two-phase questionnaire survey conducted in 2015/2016 and 2018/2019 among managers of SMEs, as well as guided interviews with professional auditors. The partial aim is to also highlight the relatively poor knowledge and implementation of management auditing in SMEs, and to encourage the use of the presented methodology by them.
Key words: SME / management audit / management audit phase / audited areas / management auditing activities / systemic approach
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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