Bauer 2005 (†537)Bauer, Nigel. "Management: Take Control of Your Audit Process." ISO Management Systems 5:4 (July-August 2005).
- audit (p. 11, 13): Auditing is recognized today as an extremely powerful technique that may be used by managers alongside other techniques to ensure adequacy of operations and assist in the achievement of objectives. ¶ Auditing is no longer confined to financial operations, in relation to which it is an accepted and respected practice for which the need is well understood and demanded in senior management circles. . . . ¶ The main purpose of auditing is to provide managers with information to assist them to make business decisions. (†876)