The Research Of China Enterprises Internal Management Auditing

With the development of fiduciary duties, the audit environment, as well as requirements of internal audit, we demands a more comprehensive functions position of enterprise internal audit, and also makes it gradually expanded to have a management audit functions. Since the seventies last century, the main work of IIA Is internal management audit, reviewing and over sighting the enterprise's operation and management activity. Therefore, Chinese National Audit Office also raised internal audit not only carried out financial revenue and expenditure audit, but also audit efficient economic management of the units and their subordinate units. Moreover, we should try to carry out the internal management audit to improve enterprise management level and economic benefits.In this paper, we use the latest audit of the concept at home and abroad as guide, using the combination of theoretical analysis and investigating research methods, studied the status of enterprise's internal management audit. First, the article analyzed the concept of management audit, the nature and content, then combined with the theory of corporate governance and auditing theory studied the feasibility of internal management audit. At the trend of internal audit extend to internal management audit, then, the article use companies of Shandong Province listed on Shanghai Stock Exchange as specimen studied the disparity between Chinese and foreign enterprises. The main contents of research have the establishment of internal audit motivation, institutional settings, the quality of personnel and auditing systems construction. Finding that our enterprise's problems was that the existence of an orientation deviation for internal management audit, Imperfect of Audit Institutions, lack of a unified understanding of content and evaluation criteria, the lack of high-quality audit personnel etc. Based on the above questions, the article put forward corresponding countermeasures and suggestions.The article used normative research and comparative analysis studying enterprise's internal management audit .First of all, through the normative research analysis the concept, natural and theory of internal management audit detailed. Then, selected the company of Shandong Province listed on Shanghai Stock Exchange as specimen, analysis the status of our enterprise's internal management audit. Reach conclusion of the implementation status and problems in the process.In view of the previous research of internal management audit, the main innovation of the article is a large number of survey data through the example of internal management audit for our enterprise. In addition, this study used company of Shandong Province listed on Shanghai Stock Exchange as specimen, having highly convincing.