A Study On The Application Of Management Auditing In Construction Enterprises

Management Auditing is an objective, independent, constructive and acceptable evaluation against underlying weakness in the performance of an organization. It aims to facilitate better management, profitability and efficiency by means of systemizing and standardizing the operations, evaluating and improving risk management, controlling and adjusting the procedures so that the desired operational goals will be met.Guided by the latest auditing concept, this essay tries to explore the implementation of management auditing in construction enterprises through theoretical analysis and evidence research. First of all, the article discussed the management audit thinking of the generation and development and research and practice in China; Then with corporate governance, internal control, risk management, and increasing efficiency, human resources management thinking and the relationship between the management audit, summing up the realization of management audit ;To focus on case analysis in the form of the management audit on the construction enterprises to improve their corporate governance, strengthen internal controls , prevent operating risks, increase operational efficiency, improve human resources management of the application status, as well as the problems that exist. Finally, we address the existing problems, has proposed improvement measures: l)the establishment of both the board of supervisors and the Audit Committee of the corporate governance model to ensure that the internal audit departments and audits independence and authority; 2)To do participatory management audit work and establish construction categories of internal control system under the product characteristics ; 3) To raise awareness of enterprise risk management and establish sound risk management audit system through the risk data model and the risk-oriented auditing methods; 4) To play the role of value added in construction enterprises through the establishment of all-round "service-oriented" management audit and the provision of advisory and forensic services ; 5)to give incentive and drive to the staff through scientific and effective human resources management auditing.