Management Audit In The Application Of Our Corporate Research

In this paper, the applications of management audit in the enterprise of our country have been studied with the methods of theoretical analysis and empirical study by using the newest idea of audit. The article first analyses the theories of management audit in our country's enterprises combining with corporation governance theory and internal control theory. Second,applied actuality of management audit in the aspect of consummating corporation governance, strengthening risk management and increasing enterprise's value is studied. After that, it is found that there are a series of problems existing in developing management audit in our country's enterprises through observing the internal audit works of our country. These problems include lack of legal and standardized external environment, no relaxant internal environment to implement management audit, ambiguous cognition about meaning of management audit and disunity with the evaluation criterion, lack of high-caliber and capable audit person as well as need to improve the work styles and methods of audit. And according to above-mentioned problems, the author has put forward many measures including improving the external environment of internal audit, reinforcing the organization function of internal audit, improving self-disciplined level, standardizing concept model and evaluation criterion, rebuilding the team of internal audit and innovate the work styles and methods of audit by refering to anglo-american experiences of developing management audit. At the same time, it is suggested that advances from internal management to management audit should be accelerated from changing liability person, extending audit scope and promoting audit function, extending the content.