The management audit is the extensive and constructive appraisal of the overall performance of the management of the organisation. It is an effective method of controlling as it offers the following advantages:

a. It helps to recognize the current and the probable deficiency in the performance. So it can be said that it helps to take the necessary corrective measures.

b. It helps to monitor the various activities of the management. This, in turn, helps to improve the overall efficiency of the management.

c. It increases the level of adaptability to the at environmental changes. This is done by ensuring that the managerial policies are up to date.

d. It helps to improve the coordination between the employees as well as among the different functions of the organisation.

e. It helps to improve the control system of the organisation.