Study Of Management Audit Under Mrp Ii Environment

Management audit is a new field among the audit research. It check up manager's achievements of running enterprise, find out defects which really or potentially exist in management by inspecting., analyzing and evaluating the felicity and validity of management. Management audit effective helped enterprise improve their management and enhance their profit, which make it become a new hotspot in the audit research area.In this paper, we firstly introduced the basic concept of management audit, discussed the risks and difficulties would be faced by the management auditor in the traditional management circumstances. Then, we pointed out, based on the research and analysis to MRP II,that the risks and difficulties encountered in traditional circumstances would be alleviated or resolved in the MRP II environment, and explore the standards of evaluation for management audit based on MRP II .Last, we give an example of auditing financial subsystem in MRP II to expatiate the common procedures of management audit.