Practice Areas · Compliance · Audit & Advisory · Audit & assurance · Management audit
Management Audit
An appraisal of management effectiveness, systems, and decision-making — beyond the financial numbers.
What management audit is
Management audit is a broad, forward-looking review of how effectively an organisation is managed — its policies, systems, decision-making, and use of resources — rather than an audit of the financial statements.
It is voluntary and management-requested, and is most useful when a business wants an objective view of where performance can be improved.
What we appraise
Organisation & systems
Structure, roles, and the systems that support planning and control.
Decision-making
How decisions are made, informed, and reviewed against objectives.
Resource use
Whether people, capital, and assets are deployed efficiently.
Performance
Actual performance against plans and benchmarks, and the reasons for gaps.
How we work
- 01
Define objectives
Agree what the management audit should focus on and what success looks like.
- 02
Review & interview
Examine systems and data and interview key people across functions.
- 03
Analyse
Benchmark performance and identify root causes of underperformance.
- 04
Recommend
Provide a prioritised, practical set of improvements with owners.
Why work with PBT
PBT gives management an objective, actionable view of how the business is run.
- An independent perspective free of internal politics
- Analysis grounded in both numbers and operations
- Recommendations that are practical and prioritised
- A focus on outcomes, not just observations
- Scope, deliverables, and fees agreed in writing up front
Frequently asked questions
Is management audit required by law?
No. It is voluntary and commissioned by management or the board when they want an objective appraisal of effectiveness.
How is it different from internal audit?
Internal audit focuses on controls and compliance; management audit appraises management effectiveness and performance more broadly.
How long does it take?
It depends on scope — a focused review may take a few weeks, a whole-organisation appraisal longer. We agree scope and timeline up front.
Appraise how your business is run
Tell us what you want to improve, and we'll scope a management audit around it.
Send an enquiryThis page describes the nature of the firm's services and is not a solicitation or legal advice. Thresholds, timelines, and applicable registrations depend on your specific facts; engagement terms and fees are agreed in writing per assignment.