管理审计是企业内部审计的发展趋势（Management audit is the development trend of enterprise internal audit）.docVIP

管理审计是企业内部审计的发展趋势（Management audit is the development trend of enterprise internal audit） Management audit is the development trend of enterprise internal audit [Abstract] the management audit work of our country is still at the initial stage at present, aiming at the current management audit practice of our country In order to make the management audit true, we should study and formulate a complete audit procedure and method as soon as possible Play a role. Enterprise internal audit; management audit; audit procedure; With the deepening of the reform of the national economic system and Chinas accession to the WTO, further opening to the outside world and enterprises Transformation, transformation and diversification of enterprise property rights, the role of internal audit of modern enterprises is becoming more and more prominent. from The present situation of Chinas enterprise groups and the management experience of international multinational corporations, we study the internal audit of modern enterprises To strengthen and improve internal auditing methods to ensure the safety and value-added of assets Holding the sustained, healthy and rapid development of enterprises is of great significance. According to Li Jinhua, auditor general in China Speech at the two session of the four session of the board of auditors, the positioning of the objectives of the internal audit should be Management and efficiency. This shows that the internal audit should be the transformation of traditional audit to management audit. I. main contents of management audit Management audit is the efficiency of enterprise management activities by adopting specific audit procedures and methods The management ability and level are reviewed and analyzed, and the management status is evaluated to improve management, So as to promote enterprises to improve economic efficiency audit activities. The emergence of management audit is the audit itself, along with the society The inevitable result of eco