
8
Management Audit
Techniques and the
Preliminary Survey
‘‘The objective of a preliminary survey is to quickly and economically
determine if a [security] survey (audit) appears to be desirable and is technically
and economically feasible.’’
—Government Accounting Office Audit Guide
AUDIT GUIDE AND PROCEDURES
Audit: Aids to Surveys
Many security professionals, both managers and consultants, found their way to the
security field by way of law enforcement, military police, or intelligence activities. Many
law enforcement officers have had training as investigators, but few have received
training as internal auditors.
There are many similarities between auditing ...