Audio Delay Finder
The software lies within Audio & Video Tools, more precisely Editors & Converters. This free Mac app is an intellectual property of R. Robinson.
From the developer:
Audio delay finder performs a single task - it measures the signal delay between two audio input channels.
You may want to check out more software for Mac, such as MicroWave - Audio Editor and Recorder, Elite Audio Recording Course or Easy Audio Converter for Mac, which might be similar to Audio Delay Finder.