New Horizons in the Field of Management Audit:

The field of management audit is increasing rapidly to assess the performance of management. Recently few firms have attempted to measure and assess the new intangible knowledge. Intellectual Capital is that knowledge. Intellectual capital audit is used to monitor and oversee the intellectual capital of a firm. Safety audit and Span of control audit are also two new horizons in the field of management audit. Safety audit is a proactive process by which an organization is able to continually evaluate and monitor the progress of its safety and health programs and the risk associated with them. Span of control audit assess the organizational structures whether it is appropriate to ensure proper control. As we know that no ethics no business. So, it is important to carry out an employees' ethics audit by the top management or the external independent authority to measure the risk associated with employees' ethics. This paper tries to portray the concept of these four new horizons in the field of management audit and also to give a brief scenario of their practicing condition in Bangladesh.

Autorentext

CMA(ICMAB),MBA in Accounting & Information Systems(AIS),BBA(AIS). Assistant Professor, Department of Business Administration, Daffodil International University, Dhaka, Bangladesh.