The Study On Internal Auditors Developing Management Audit

Management audit is a new field among the audit research . It check up manager's achievements of running enterprise,find out defects which really or potentially exist in management by inspecting,analyzing and evaluating the felicity and validity of management.mamagement audit effectively help enterprise improve their management and enhance their profit,which make it become a new hot spot in the audit research area.Management audit is internal need of enterprise growth,carrying out management audit is need of internal audit self-development,management audit is necessary trend on development of internal audit.In this paper,we firstly introduced the conception and basic charcters of internal audit.Then,we discussed management audit process of origin and development, its notion ,characters, aims ,major functions and evaluating standards on the theories of management audit .After that,this paper elaborated advantages and roles about internal auditors carry out management audit,we also introduced contents and skills of management audit.Last,we primarily discussed the actual problems and measures to improve on the management audit in our nation .