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1.1 Background
Auditing or inspection is not a branch of accounting, but it is a discipline-free, which is based on the results of accounting activities and other activity data. Management Audit itself is one type of audit. Because the application of science currently considered very important for auditing, the authors of this paper set to discuss the basic concept and scope of management auditing.

1.2 Goal Writing
The purpose of writing this paper is:
•  definition Knowing the characteristics of the audit and management audit.
Knowing the norms •  management audit.
•  To know the benefits and limitations of management audit.
Knowing •  stage - stage management audit.
•  Requirements - requirements management audit effectiveness.
•  Knowing the human relations aspects of management checks.

1.3 Methods of Writing
In this short paper will be discussed on the basis - the basic management audit. In this chapter I will discuss about the background and methods of discussion, and in chapter II discusses the basic scope of the audit and management, and Chapter III contains conclusions.

CHAPTER II
DISCUSSION

Definition 2.1 Characteristics Audit Auditing and Management
In general, auditing is a systematic process to obtain and evaluate evidence objectively about the statement - a statement about the events and economic events in order to memetapkaan level of concordance between the statement - the statement with a predetermined performance, and communicating the results - the results to the user concerned .
Judging from the inspectors (auditors) who conducted the audit, the audit basically classified into two types, namely external audit and internal audit. Management audit itself is part of the internal audit.
Audit management has several important characteristics. Characters include:
1. Destination Inspection. Destination management examination is to assist all management tools to improve planning and management control by identifying aspects - aspects of the systems and procedures and recommendations to management to improve efficiency, effectiveness, and effectiveness.
2. Independency. Management inspection so that the benefits can be achieved, then the examination should be independent.
3. Systematic Approach. In the planning and implementation of management audit should use a systematic approach and method - a consistent method.
4. Achievement criteria. With the implementation of performance criteria can be compared and evaluated.
5. Evidence Examination. Auditors must be able to plan and implement procedures designed to obtain sufficient evidence to support the findings - the findings and conclusions - conclusions and recommendations are made.
6. Report and Recommendations. Characteristics that distinguish between the management audit of other types of audits is located on the audit report. In the management audit, the audit report on the findings emphasize - the findings during the examination, making conclusions, and recommendations to improve planning and control system management.

Audit management has several important characteristics. Characters include:
1. Guarantee / ensure that adequate internal controls.
2. Examine records state.
3. Prevent and detect fraud.
4. meet legal obligations if any.
5. Monitor the reporting procedures.
6. Strengthening management decisions.
7. Doing implementation "value - of - money Appraisal"

Norma Audit 2.2 Management
2.2.1 Scope of Audit Work
Scope of audit an organization, programs, activities, or functions should include:
•  Financial and Compliance
•  effectiveness and efficiency
•  The results - the results of Program
2.2.2 General Norms
•  Qualification
•  Independence
Professional skills • 
•  The scope of damage
Norma 2.2.3 Other
In addition to the general norms are also norms - Other norms, namely:
•     Norm implementation examination (inspection and evaluation and reporting of financial and compliance checks.
•     Norm inspection reporting effectiveness, efficiency, and examination results - the results of the program.

2.3 Benefits and Limitations of Management Audit
Management audit aims to improve the role of planning and management control. Management audit provides the following benefits:
•     Identify the goals, policies, suggestions, rules, procedures, and organizational sruktur previously undetermined. When you have the set before it is determined whether the organization has complied this - it is.
•     Identifies criteria for measuring achievement of organizational goals and management assessment.
•     Assessing individual achievements and activities of a particular organizational unit.
•     Determine the efficiency, effectiveness, and effectiveness of planning and control system management.
•     Determine reliability and benefits of various management control reports.
•     Determining issues - organizational issues that arise and if possible determine the cause.
•     Identify potential bottlenecks that might occur in the future and identifying ways - how to overcome them.
•     Identify potential opportunities to increase profits.
•     Identifying alternative actions in various fields of activities.
•     To provide an additional channel of communication between executive management with top management.

There are three factors that limit the examination of management:
•  Knowledge management audit.
•  When the audit.
•  Cost of audit.

Stage 2.4 - Management Audit stage
1. Preparation Introduction. The information collected in the preliminary preparation include:
•  The purpose and wisdom of the organizational unit managers review.
•  the production process.
•  Sources used include financial resources, material resources, human resources.
•  element - element of the organization.
•  control system used by the audited organization units.

2. Field Research. Field research was conducted with the aim to determine the extent and pressure management audit.

3. Program. Depreciation inspection program in the form of a written document can be useful for:
•  Planning audit
•  To provide guidelines for the collection and evaluation of evidence examination
•  Demonstrate step - detailed steps to collect and analyze evidence and competent enough in order to achieve audit objectives identified earlier.

4. Implementation of examination. Includes all the implementation steps - steps in the program audit to obtain and analyze evidence, audit conclusions, and formulate recommendations.

5. Reporting and Follow-up. Reporting is a critical phase management audit. In this stage the findings - findings and recommendations for improvement of weakness and lack of organizational units inspected so manajemernya communicated to managers can implement improvements - improvements to the organizational units they lead.

2.5 Requirements - Management Audit Effectiveness Condition
Requirements - requirements management audit effectiveness include:
•     continuous support of the organization's overall management of the examination, especially from top management.
•     Recognition of the user that the information generated by the inspection is important and beneficial management.
•     Awareness of the inspectors themselves to the status of independent examiner organization.

2.6 Aspects of Human Relations in Management Inspection
Conflict between management and employees of the organizational unit for audit review may result in:
•     disorder or increase the employee's job which examined the organizational unit.

•     The emergence of organizational units that will be checked for inspection reports only provide good information - right in his view, but the auditor should report weaknesses - weaknesses in the system of planning and control unit.

CHAPTER III
CONCLUSION

Having discussed in the previous chapter we know that the management audit is part of the internal audit. Own management audit scope includes financial and compliance, effectiveness and efficiency, and the results - the results of the program in an organization, programs, activities, or functions. Also have a management audit of the characters in the examination objectives, independence, systematic approach, performance criteria, evidence examination, reporting and recommendations.

REFERENCES

Mulyadi. 2004. Accounting Examination. Yogyakarta: STIE YKPN.
Supriyono, RA, & Al Haryono Joseph. 1995. Inspection Management (Management Auditing) and the Indonesian Government Oversight. Yogyakarta: BPFE
Tunggal, Amin Wijaya. 2007. Basic - Basic Management Audit. Harvindo: Jakarta