Research On Strategic Performance Audit Of The Corporate Base On The Risk Environment

Strategy is the company’s strategic performance audit committee to audit the strategic performance indicators, in order to complete the supervision requirements for the purpose of the Board to set performance standards based on the strategic use of the method of auditing corporate strategy in a period of time efficiency, effectiveness and effectiveness of management and strategic independent, objective and equitable economic monitoring activities. Strategic risk environments so that the vagaries of the external environment, the trend is not necessarily an extension of benefits will change the moment, the future is full of turmoil and a high degree of uncertainty; changes in the environment not only continuous, and unpredictable. In this assumption, the corporate strategic environment can be called irregular shape the strategic environment. Proceed from the overall corporate strategy at this time, future-oriented, according to the company’s core competencies, through cooperation and other means, the use of resource sharing, adjust business strategy, times, parties involved in the enterprise, "win-win" strategy the pattern.In the complex risk environment, the influx of outside information, how to adjust business strategy and transformation, so that business strategy to better meet the needs of the external environment, the implementation of corporate strategic performance results for the performance of control, the implementation strategy performance audit is a necessary practical measures. So far, there is not a performance audit strategy recognized the strict concept, the research is still in its early research stage.Strategic performance audit risk enterprises to adapt to environmental change is the trend of constantly adjusting their strategy to achieve the desired vision of the strategic performance measurement tool. It is the theory of development, but also conform to the current audit practice needs. As the strategic importance of enterprise, competition, companies must establish risk awareness, strategic performance audits have produced a theoretical necessity. From the strategic factors affecting the performance, the performance audit strategy there is a major supply-side, almost all of the stakeholders of the enterprise out of the strategic situation of great concern, they need the business development and strategic implementation to be understood. Of course, the strategy also needs to carry out performance audit control requirements of regulators, if regulators do not monitor and control the desire to control the operation of the internal layer, there is no way to carry out audit activities. The attitude control layer determines the business strategy and support to carry out the level of performance audit and performance audit carried out a strategic strong and powerful backing.Strategic performance audit from the practice of strategic management is the modern audit theory and practice of the extension system, which produced a breakthrough in modern audit theory and practice of traditional financial audit scope and results of continuous development. It is not only the audit of the financial aspects of corporate accounting information is to audit more businesses on strategic aspects of the management of many non-financial information. Performance audit of the implementation of the strategy can not only improve enterprise management level, especially in the strategic management level, but also to maximize economic efficiency of enterprises. In recent years, China’s listed companies on corporate governance forward toward a modern enterprise system, the formation of a general meeting of shareholders, board of supervisors and senior management levels of checks and balances of corporate governance structure. But in practice has revealed many problems, which have a more prominent place unreasonable strategy development, strategic processes and strategic neglect of management control is weak. The performance audit strategy is to solve this problem in practice, and gradually form a strategic management approach, which emphasizes the company’s strategy to participate in the board of directors must play a greater role in enhancing the implementation and the ability to complete the company’s strategic plan. Currently, the strategic performance audit by academics and practitioners increasingly attention.Implementation of the strategic performance audit can improve the company’s strategic decision-making and strategy execution efficiency. Strategic performance audit strategic decision by the full, rational analysis, the integrity of the process of strategy implementation and effectiveness of timely monitoring, and with the changes in the operating environment for companies to introduce amendments to improve the company’s management level, to increase the company’s competitiveness. On the other hand, the implementation of strategic performance audits can take advantage of value-added internal audit function to achieve the organization. Strategic performance management audit of internal audit as an important part of the company’s strategy through the development and implementation of monitoring and evaluation, analysis of existing problems, suggest improvements, thus avoiding the occurrence of strategic failure in the company, to provide protection for its development, which is to improve fundamental expression of corporate performance.Finally, the implementation of strategic performance audit can further improve the company’s governance structure. Strategic performance audit mechanisms, making the conditions of asymmetric information on the strategy to meet the internal and external parties desire to understand the situation, thus contributing to the strategic committee under the board and audit committee oversight of all parties to establish a restraint system can avoid in strategy formulation and implementation process of the "moral hazard" and "internal control" phenomenon, and can establish, improve the corporate governance structureThis includes seven parts, the first part of the introduction part, the main motivation for including research, technical routes and the main research; and the study’s purpose, meaning, ideas and methods are described; Finally, the proposed performance audit of this research strategy topic.The second part of the strategic performance audit and review the literature of the sort. Home and abroad on major strategic review of the audit, performance audit and performance audit of the theory of strategic literature, and the existing theoretical literature and research review.The third part of the main contents include strategic performance audit of the basic theory of descriptions. This paper analyzes the relationship between strategy and strategic performance, the performance of a theoretical definition of strategy, expounded the theory of strategic management and performance audit focuses on the strategic content of the basic theory.The fourth part is the risk environment, corporate strategy performance audit mode analysis. Papers on enterprise risk on the basis of environmental factors into account, will be broken down into five levels of corporate strategy, discusses the specific steps and strategies to break down the adaptability of performance audit, performance audit of the model building strategy. Papers on the specific content model a detailed analysis and elaboration, and application of major companies on the current situation of the specific analysis.The fifth part is about strategic performance audit standards. Firm’s strategic performance audit to consider the risk factors, combined with the actual business. First, the analysis of the standard have the motivation; Second, the analysis of the risk of environmental changes caused by the standard, and discusses the risks of uncertainty under the influence of corporate strategy performance audit standard choice. Finally, based on strategic performance audit of the new features, strategic performance auditing standards that constitute the system content.PartⅥis on the strategic content of the performance audit of quality control. Risk environment, which includes the strategic performance of audit quality control of the dynamic mechanism, and the reconstruction from the organizational structure, control of the update, abide by professional ethics and other aspects of quality control to solve the routing problem. Finally, explain how to build audit quality control system, the system how to solve the specific content and strategic performance audit of quality control.PartⅦis part of empirical research, this part of the main research strategy of the Audit Committee is to carry out performance audit work on the impact of corporate strategy, and the value of T test and regression analysis, reached the preliminary conclusion, analysis of the reasons for producing this conclusion, and further on the conclusions of recommendations.ChapterⅧof the conclusions and recommendations. Mainly on the full summary. This paper summarizes the main research content and innovation, and business strategy on the current risk environment in the performance of the actual situation of the specific proposals.