Abstract:

 In recent years, technological developments and increased competition have contributed to the development of cost management information systems. For this development, there are several ways to contribute to this development. One such method is management audit. The management audit is the performance of the overall management evaluation by conducting objective and comprehensive reviews of the company's components. These reviews focus on the organizational structure, plans, policies, working methods and controls of the company. Furthermore, management audit evaluation can help companies to use their resources effectively and efficiently to achieve their objectives. The aim of this study is to examine whether management audit has an effect on the development of cost management information systems. In order to achieve this aim, a face-to-face survey method has been applied to 56 managers working in the public sector of tea factories in Trabzon province, Turkey. Data obtained through this survey were analyzed and it was noted that cost audit, internal audit and operational audit which are the core management audit tools, have a positive impact on the development of cost management information systems.

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