Problems that occur in a management audit

The management has a good tool that lets you determine the reality of the operation, achievements of the Company, as administrative audit. Thanks to its applicability may obtain beneficial information that enable efficient management. Alexis Garcia Gilbert reminds us that the administrative audit is a systematic and evaluative review of an entity or part thereof which is carried out in order to determine whether the organization is operating efficiently. It is a quest to locate the problems of efficiency within the organization. The administrative audit involves a review of objectives, plans and programs of the company, its organizational structure and functions, its systems, procedures and controls, personnel and facilities of the company and the environment in which it develops, according to the operating efficiency and cost savings. The administrative audit may be conducted by the licensee in business administration and other qualified professionals, including public accountant trained in administrative disciplines or supported by other specialists. The result of the administrative audit is a review of the administrative efficiency of the whole company or part of it. The main problems that occur in a management audit are: Problems of Resistance: These problems occur when the auditor finds managers reluctant to accept the suggestions given to improve their performance, mainly by virtue of an opposition all change.

This is what many scholars of the Science of Organizational Behavior called "Resistance to Change?. It is likely that during an administrative audit are difficulties due to fear, distrust and disgust to change. Rightly or wrongly, many people adhere to everything to which they are accustomed. By habit or personal interests, want to continue in the same tasks, methods, ideas and ways of doing things. Do not decide to leave the known for what is known. Observe their habits until it is impossible to follow them. Fear change even if it is to improve. There are executives who are more interested in what will win or lose, personally, that the logic and efficiency in handling administrative matters and the objectives of the company. For many officials fear a possible loss exceeds the desire to win. Fear for various reasons, sometimes for fear of the unknown or perhaps because you are concerned about being robbed of reach for something, such power, responsibility, prestige, the number of people who are below them, descending in rank position.

There are others who fear facing complex problems, make decisions, most important tasks to take on additional obligations to assume greater responsibilities, to have to handle a larger number of people. You might also look possessed of these fears because the results may find unfavorable, constitute a major burden and lead to increased stress or because they interfere with the routine of doing things. In all cases of resistance, the auditor should seek its true cause. But not all conduct of an executive who is opposed to change can be described as resistance. May be motivated by other reasons, perhaps because the person does not sympathize with those who have spoken out for change, but not because she consistently opposes. So it could be that she has suggested that change direction at another time and that senior management has denied it. This is why the Auditor or the person who has the responsibility to make the administrative audit should be comprehensive, discussing the main elements involved in the changes with those affected, noting the need for it and make it very clear the position of leadership in advance towards a greater, through the combined efforts of all to improve the functioning of the administration.

Problems of Friction: In and during the conduct of audits, the auditor will have to face problems of executive behavior. These difficulties can recognize its origin in bias, prejudice and jealousy. In the various levels of government be conflicts and frictions due to preferences, flattery, and so on. The Heads of Department tend to want to compete or win the preference of the Director of the company. When there are human problems between subordinates and superiors, the performance drops significantly in quality work. Problems arising from "doing too much too soon?: A very common problem and frequently found in businesses during the performance of a management audit is that in business, industry, government and institutions in general, is that people often expect too much and making big changes too soon. They expect some work to be done very quickly, being that it can not physically take place within the time limit and / or the conditions. The following examples describe some situations or tasks that are entrusted to run fast: a. - To prepare and recommend a program to get an immediate reduction in operating costs in an amount sufficient to offset the difference in a small budget item which comes into force the first of next month.

b. - Assist in the establishment of a program which causes the early conversion of a conventional computer mail tab, high speed, regardless of the overall situation of the methods and procedures. c. - To present the audit report no later than next Saturday, which already included the auditor's recommendations, resulting in a total evaluation of the work of a few hundred employees. d. - Without a detailed previous study, present satisfactory methods that are useful to decide and take subsequent action early enough to ensure the success of programs developed. e. - Search the state office files, letters and other documents where policies and with all this information gathered, develop manuals to be distributed promptly to the executives. f. - Evaluate the effectiveness of key expenditure programs of the organization and present the findings and recommendations in a report, so you can submit for the consideration of a board of executives who check ordered three days after the assessment. g. - Develop, without regard to personalities or any other influences, methods for making decisions in the forty divisions of the company, these methods come into force at the end of the month when later.

h. - To examine the experience and training of staff of supervisors, analyze and determine the adequacy of such personnel to its executive tasks, appraise and determine the requirements necessary to improve things and submit for approval a training program for supervisors, three days duration, which has the same good results at all levels of management. Other problems may also be noted that there are complications arise autonomous departments have designed stationery forms for themselves and who have purchased equipment of various kinds without giving due consideration to the overall needs and standardization of the enterprise departments in which only perceived effective methods of communication between individuals and functions and where there are no guidelines to coordinate the organizational structure, selecting competent staff, maintain control over the people and their work and establish appropriate operational plans for success. There is a problem that occurs with some frequency when management does not care to draw attention to the Head of Department that often departs from established policies or make changes in systems and procedures, without proper and timely notification to departments be affected.

In many cases you can make the case that the Head of Department makes changes to systems and procedures, regardless of the needs of other departments. In this case, the executive not only ignores the notice, but neglects to mention the case to the same methods. This often causes the auditor to constantly see the need to report such failure, to take the necessary orders and put things in order. There are times when the problem arises when a plan is approved and is put in play, but for one reason or another fails. Often that a plan that seemed very good, not be so under certain circumstances or personal. The auditor may spend days and sometimes weeks training a supervisor or section chief in the management and control of a function, only to find later that the subject gave up leaving the company.