Subject. This article explores the particularities of managerial auditing aimed at identifying reserves to improve the efficiency of an economic entity, as well as analyzing and improving management decisions and business processes. Objectives. The article aims to develop the theoretical and methodological aspects of managerial auditing, as well as create effective methodological approaches to conduct it. Methods. For the study, we used analysis and synthesis, modeling, and abstraction. Results. The article presents the theoretical aspects of managerial auditing and suggests ways to adapt them to the practical activities of organizations. The article also presents an author-developed comprehensive approach to managerial auditing, which includes a systems analysis of management processes, the use of modern information technologies, and methods for assessing management effectiveness. Conclusions and Relevance. Implementing the proposed approach can help organizations assess the effectiveness of their management decisions more objectively and comprehensively, improve corporate governance, support sustainable development, and ensure the timely achievement of strategic goals. The research results can be applied in both audit theory and practice.
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