Which of the following best describes the role of the management representative in an audit?

The role of the management representative in an audit is primarily to provide support and resources for the audit process. This support ensures that the auditors have access to the necessary documentation, personnel, and other resources needed to conduct the audit effectively. This role is crucial in facilitating communication between the audit team and the organization, helping to create an environment where the audit can be carried out smoothly and efficiently.

Providing support means that the management representative helps address any immediate needs that arise during the audit, such as resolving logistical issues or clarifying information related to processes and procedures being audited. Their involvement is vital for fostering an atmosphere of cooperation and ensuring that the audit team can perform their duties without unnecessary barriers.

The other options do not accurately represent the role of the management representative. Overseeing all audit activities implies a level of authority that goes beyond support, which can undermine the independent nature of the audit. Conducting the audit themselves is typically the responsibility of the auditors, not the management representative. Lastly, deciding the outcome of the audit contradicts the impartiality that a successful audit requires; the audit outcome should stem from the findings and not from any individual’s authority within the organization.