Princip využívání systémového přístupu při zpracování manažerského auditu malými a středními podniky
Principles of using systemic approach to management audit implementation by small and medium-sized enterprises

Summary/Abstract: This article deals with the issue of management audit, focusing on the use of a systemic approach in the implementation and management of the audit process. The main objective is to determine whether managers use systemic approach when processing the management audit. Based on the stated objective, a sub-objective has been established as well, i.e. to design a complex concept for using the systemic approach. The research was conducted on the territory of the Czech Republic, and included small and medium-sized enterprises categories. The necessary data and information were obtained on the basis of a questionnaire survey, with a total of 610 small and medium enterprises taking part in it. The research brought about a clear conclusion – small and medium-sized enterprises are not aware of management audit, implement it very little, and do not use systemic approach during its implementation.

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