Year: 2026
Type: article
Study design: Observational Study
Abstract: Purpose: The purpose of this article is to analyse the role and importance of audit in business management, with particular emphasis on its impact on decision-making effectiveness, process optimisation and organisational transparency. The aim of the study is to determine whether systematic and reliable auditing can improve management effectiveness and support the achievement of strategic objectives. Methodology: The study includes a descriptive section presenting the function of audit in management systems and internal control, as well as an empirical section based on surveys conducted among managers and employees, aimed at assessing the perceived impact of audit on organisational processes. Results: Audit serves as an independent tool for evaluating organisational effectiveness and identifying areas requiring improvement. It contributes to operational transparency, supports effective management and enables the optimisation of internal processes, thereby increasing overall efficiency and organisational stability. Practical implications: The implementation of systematic auditing provides management with objective information, supports risk identification and strengthens internal control systems, which contributes to more informed strategic and operational decision-making. Originality/value: The originality and value of this study lie in the evaluation of audit as a management tool, highlighting its role not only in detecting errors but also in improving processes, optimising resources and enhancing organisational transparency. The study also provides practical guidance for managers. Keywords: audit, business management, decision-making, process optimisation, transparency of operations. Category of the paper: research paper.
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7208830842