Definition
Review activities performed by management.
Context
Management review is a key component of internal controls, complementing automated and process-based controls through analytical oversight at management level. It is closely linked to fraud risk assessment, red flags, and operational performance monitoring.
Meaning
Enables early identification of anomalies and strengthens the control environment through critical review and challenge.
Example
Management questions cost deviations.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Management Review", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/management-review/, accessed April 18, 2026.