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STRATEGIC AUDIT – an overview of the various areas of the organisation’s operation in terms of the extent to which they support the implementation of strategic objectives. This includes both support functions, i.e. the human resources area, the financial area, the logistics area, as well as the business processes. Optimization resulting from s.a. leads to the so-called strategic concentration, i.e. a situation in which all activities are focused on the implementation of the strategy. On the business processes side, the main goal of the s.a. is to ensure that the portfolio of programmes and projects supports the implementation of the organisation’s long-term goals. S.a. also secures a stream of management information about the organisation’s development and supports the implementation of its strategic goals. S.a. supports two key management areas: 1. it ensures that the implemented strategy meets the criteria of completeness and includes key information and determinants for the development of the organisation; 2. it verifies whether the senior and middle management team shares the strategic vision of the organisation and is actively involved in its implementation (→ audit) [ A. Niedzielski ].
