| Abstract: | In 1981 the Ministry of Defence brought together the capabilities of staff inspection, internal audit and central management services under a Director General of Management Audit (DGMA) with the objectives of achieving greater co-ordination of these functions and of developing the concept of management audit, i.e. the bringing to bear of a'total audit' approach on selected departmental organizations or activities. This article comments on the progress made so far in developing this concept and describes changes which have taken place in the conduct of the individual disciplines which have had the effect of concentrating their attention on wider questions of efficiency, economy and effectiveness. The article goes on to describe the parallel development in the Ministry of Defence of new resource management machinery — responsibility budgets, a new management information system for ministers and top management (MINIS), management principles and, most recently, a re-organization of the Ministry itself — and the place which the management audit capability occupies within this. |
