RESEARCH NOTE A Framework for Auditing Management Control Systems and its Application in a Public Organisation

By Mohammad Moshtari and Ali A. Ghaemi

The goal of applying a Management control system (MCS) is to help an organisation in implementing its objectives and strategies efficiently and effectively. A MCS ensures the congruence between organisational units’ and managers’ goals and explains deviation between them.

The main intent of this paper is to provide an auditing framework for evaluating formal management control systems in organisations, or measuring improvement in implementing a management control system in organisations.

The study relies on an explorative study; and represents 50 questions based on the approach developed by Robert Anthony and his colleagues. The result of its application in one public organisation is presented in the final section of this paper.

JAMAR 14.2-Research Note-Auditing MCSs


About Prof Janek Ratnatunga 1129 Articles
Professor Janek Ratnatunga is CEO of the Institute of Certified Management Accountants. He has held appointments at the University of Melbourne, Monash University and the Australian National University in Australia; and the Universities of Washington, Richmond and Rhode Island in the USA. Prior to his academic career he worked with KPMG.