Explain how management audit serves as an effective technique of controlling.

Management audit refers to the extensive and constructive appraisal of the overall performance of the management of an organisation. It aims at improving the overall effectiveness and efficiency of the management. It evaluates all the functions performed by the managers and helps in identifying the deficiencies in the work performance. The effectiveness of management audit for controlling can be judged from the following points.

i. Identification of Deficiencies: Management audit helps in recognising the current as well as probable deficiencies in the performances. Thereby, it helps in taking the necessary corrective measures.

ii. Improves Efficiency: Through management audit, various activities of the management can be continuously monitored. Thereby, it helps in improving the overall efficiency of the management.

iii. Enhances Coordination: It improves the coordination between employees as well as within the different functions of the organisation as it continuously oversees the work.

iv. Adapting to Environmental Changes: It helps the organisation to adapt to the environmental changes appropriately. This is done by ensuring that the managerial policies and strategies are up-to-date.

Management audit is a technique which helps in measuring the efficiency and effectiveness of management. It is a comprehensive and constructive review. Thus, we can say it is defined as the review of the functioning performance and to improve its efficiency in future period hence it serves as an effective technique of controlling following points are proving the same. 

(i) It helps to locate present and potential deficiencies in the performance of management functions. 

(ii) It helps to improve the control system of an organisation by continuously monitoring the performance of management. 

(iii) It ensures updating of existing managerial policies and strategies in the light of environmental changes. This results in efficient controlling of management.

Management audit is a technique that helps to measure the efficiency and effectiveness of management. It is a comprehensive and constructive review Thus, we can say it is defined as the review of the functioning performance and to improve its efficiency in the future. Hence, it serves as an effective technique of control. 

The following points are proving the same.

1. It helps to locate present and potential deficiencies in the performance of management functions. 

2. It helps to improve the control system of an organization by continuously monitoring the performance of management. 

3. It ensures-updating of existing managerial policies and strategies in the light of environmental changes. This results in the efficient controlling of management.