Research On Application Of Management Audit In Chinese Security Companies

In this paper, the applications of management audit in the security companies of our country have been studied with the methods of theoretical analysis and practice application by using the newest idea of audit. The Management audit is a type of judging the performance of the entrust management duties, it is different from the tradition finance audit in the aspect about meanings,contents and characteristics. The management audit has close contaction with corporation governance and risk management, it can increase the value of enterprise by creating the direct value,indirect value and awe value. In present stage, performing management audit in our country's security companies is suit for the demand of business transformation and internal audit transformation in open competitive environment. Along with the continuously extension in capital scale and business scope, the security companies in our country has more and more complicative organization structure and business system. Based on internal control and risk management, management audit can promote validly security companies implementing internal entrust management responsibility, can be advantageous to realize the capital extending and the value increasing. According to analysis the dissimilarities of management audit application in domestic security companies and abroad security companies, it is pointed that there are some disparities and a series of problems existing in developing management audit work of our country. The restrictive conditions and reasons about these problems include lack of legal and social external environment, lack of perfective internal corporation governance, lack of high-caliber audit elites, lack of science evaluation criterion. At last, by refering to anglo-american experiences of developing management audit, according to above-mentioned problems, the author has put forward many about internal management audit. For example, on the macroscopic level, the measures including strengthening organization guarantee and create good environment, enhancing talented person training and guarantee human resource, perfecting audit system and establishing evaluation system. On the microcosmic level, the measures including changing the thought or idea and explicating audit target, arranging audit plan reasonably and establishing audit project with meticulous care, norming audit procedure and innovating audit method, reasonably draw up audit report and valuing result usage, Etc. Auditor should pay attention to the different points on the different item.