The Related Research Of Companies' Strategic Audit

Nowadays, economic integration in the world and the financial crisis has an impact on the economic development of countries. So far, the global financial crisis still not over, the world economy is still in a recovery process. In China,corporate management faces the technological changes, globalization of market competition and so on.In this commercial context, strategy provides a scientific and reasonable methods and tools to achieve and guide the company to exploit its potential to achieve its objectives. The scientific and rational strategy relates to the company's survival or not. The companies must carry out strategic management overall the perspective. Implementation of strategic audit in strategic management can improve the scientific and rational of the strategy.It can improve the level of the company's strategic management and effective implementation of the strategy and provide a strong protection to strategic goals for the company. Implementation of strategic audit can deal with future changes and enable enterprises to become invincible.On the basis of existed research finding and the combination of audit, strategic management and other related disciplines of knowledge,this thesis researches strategic audit related issues. This article defines the problems that need to study the concept of strategic audit, the main body of strategic audit and the content of the strategic audit.The paper puts forward the concept of the strategic audit. Strategic audit is that the main body including agencies and staff collects and analyzes the data of the strategy and strategic management,provides evaluation, monitoring, consulting and other services,and then makes recommendations and issues the strategic audit report. Strategic audit will enable the company to improve operations ,increase in value and prompt the company to achieve strategic objectives. This paper analyzes the advantages and disadvantages of the Management, the Non-Executive Director, the Internal Audit and the Certified Public Accountants who regard as the main body of the strategic audit. In my opinion, the Internal Audit and the Certified Public Accountants are the main force, but the Internal Audit is still the core power of the audit.After it, the article discusses the strategic audit contents in detail,including auditing the environmental analysis, auditing the strategy setting, auditing the strategy implementation, auditing the assessment and control. The paper discusses the implementation procedure, the method and the application of strategic audit.At last, the thesis outlooks the prospect of strategic audit.