Key Performance Indicator Management Audit

Along with the development of the international cooperation and exchanges, west of management theories and the management tools got the substantial development and localization in China. Comparing with the management of innovation, the development of the management audits have fallen behind. The modern management tool and theories did not use for conducting the practical of management audit nicely. The key performance indicator (KPI) introduced into China is not a long time. Business enterprise in the process of the localization will meet many problems. They not only need the conducting of the implement of KPI, but also need the audit to disclose the problem of the implementing process, promoting them to develop continuously.The KPI management audit belongs to the category of the management audits. Starting from the basic frame of the audit theories, The paper probes into the basic theories, procedures, methods of the management audit to the KPI, builds up the evaluation systems that may be carried on the KPI management audits, expounds the measures of controlling the risks of the KPI management audit.This paper is composed of four chapters. Chapter 1 is a summary that expounds elaborately the connotation of the management audits, introduces the KPI system and analyzes the meaning to the business enterprise that proceed KPI management audits. Chapter 2 is the basic theories of the KPI management audits. Commencing from the theories system frame of the audits, it probes into the meanings, scope, subject and object, target, working talents, basis and proofs of management audit to the KPI systems. Chapter 3 is an analysis to the procedures, methods of the KPI management audit, and builds up evaluation systems that can be used for guiding the audit practice. Chapter 4 is the risk management to the KPI management audit. It introduces the measures of controlling the audit risks. By analyzing the reasons that the audit risks create, puts forward to the measures of controlling the risks to the KPI management audit.