Introduction

It is intended that the book may be used either as a text from which appropriate sections are chosen by the tutor for detailed analysis, or for independent learning. The Summary, Review Questions and Project Questions provided with each audit are intended to aid comparison of management practices. Direct comparison of policies in large companies with the equivalent in small enterprises is not always appropriate, although valuable benchmarks may be found. There is a variety of common strategies used within the case studies which elicit very different types of information.