Research On Internal-Oriented Management Audit

In this paper, the origin and development and the applications of management audit in the enterprise have been studied by using the idea of audit. Internal-Oriented Management Auditing was developed from internal audit and management . First , the study of Internal-Oriented Management Auditing with the methods of theoretical analysis has been made on the base of management audit. Second, analyses the condition of internal audit in ours enterprise combining with the trend internal extend to management audit, then we will find a series of problems existing in applying internal-oriented management audit in ours enterprise. These problems include lack of legal and standardized external environment, no relaxant internal environment to implement internal-oriented management audit, lack of high-caliber and capable audit person. According to above-mentioned problems I put forward many measures including improving the external environment of internal-oriented management audit, reinforcing the organization function, improving self-disciplined level, standardizing concept model and evaluation criterion. At the same time ,it is suggested that advances internal-oriented management audit should be accelerated from changing liability person, extending audit scope and promoting audit function, extending the content.