AUDIT

ORGANIZATIONAL STRUCTURE

  1. Have you developed a current organizational chart? Does the organizational chart illustrate the proper relationship between individuals and functions?

  1. Does the organizational chart clearly indicate who has the authority, responsibility, and accountability for each function?

  1. Does each person in the organization have a clearly written current job description? Does the job description define accurately all work responsibilities as well as the superior-subordinate relationship?

  1. When delegation occurs, is the agreement put in writing to ensure mutual understanding of responsibilities?

Source: U.S. Small Business Administration, Management Audit for Small Service Firms, Small Business Management Series No. 38, Washington, D.C., 1979; John B. Kline, U.S. Small Business Administration, Management Audit for Small Manufacturers, Small Business Management Series No. 29, Washington, D.C., 1979, Small Business Administration, Management for Small Retailers, Small Business Management Series No. 31, Washington, D.C., 1979.

CHECKLIST EVALUATION RESOURCES AUDIT FEEDBACK HOUSE
Before You Start:
A Basic Checklist 		Business Plan
Evaluation Scale 		Small Business
and Entrepreneurship
Resources 		Small Business
Management Audit 		Feedback H o m e



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