The Study Of High Tech Enterprise Internal Management Audit

Internal management auditing is a new form of the internal audit, which is basedon the enterprise fiduciary responsibility. Internal management auditing improves thecorporate governance structure and plays a key role to improve enterprisemanagement level. To some extent, it is an important strength to enterprisemanagement and corporate governance. A IIA report suggests, significantcharacteristics of new economic era is the rapid development of network technologyand the universal application of high technology, so high-tech enterprises become theobject of focus on new economic era. Worse yet, China’s many well-known high-techenterprises are on the verge of collapse and the management has become a mostdeadly problem for the China’s high-tech enterprises. The investor’s requirements forinternal trustee are more strict. Traditional financial responsibility has been unable tomeet investor demand, more and more investors require enterprises to fulfill theirfiduciary management responsibility, and high-tech enterprises in order to keep upwith the pace of economic development, need not perfect business management andcorporate governance structure. Internal management auditing is imminent, therefore,high-tech enterprises internal management auditing research has been put on theagenda.The paper based on the study of high-tech enterprises internal managementauditing problems and it is also as the starting point for presentation and discussion.The paper combines with the development status and characteristics of high-techenterprise of our country, researches of China’s high-tech enterprises internalmanagement audit present situation. It through the questionnaire analysis of China’shigh-tech enterprises internal management auditing problems, and analyses the causesto find suggestions for the promotes.In the end, the internal management auditing canrapid development in China’s high-tech enterprises and widely application.The paper uses the standard research and the questionnaire. The first partintroduces the research background and significance, literature review, researchmethods, research framework and the innovation of this paper. The second partcontains the main outlines of internal management auditing, which are the basictheory and concept, internal management auditing content, procedures and methods of the paper. The third part combines the high-tech enterprises and the internalmanagement auditing theory study. The fourth part is questionnaire, which includingthe questionnaire design and sample selection, questionnaire survey and analysis ofdata. The fifth part is the problems and reasons analysis. Through a questionnairesurvey in high-tech enterprises internal management auditing in the following threeproblems: internal management auditing resistance is bigger; lacking of internalmanagement auditing criteria; the traditional auditing mode limitations. The followingfour reasons: the lack of a good environment for the implementation of the internalmanagement audit; the lack of internal management auditing standards; the lack ofinternal management audit quality; audit technology and method of backward. In viewof the reasons above exist, this paper proposes the following policy suggestions in theconclusion part: improve the internal management auditing implementation of internaland external enterprise environment; establish internal management auditing criterion;to cultivate excellent internal management auditing team and improve the internalmanagement auditing techniques and methods.