The Research The Confirmation Of The Key Audit Area Of Manufacturing Enterprise Performance Audit

With the development of economy and the enlargement of enterprise scale,internal audit plays a more and more important role in corporate governance.In 2016 the two sessions,"Made in China 2025" rose to national strategy,but China's manufacturing industry is still a lot of problems,we urgently need to use performance audits of its economy,efficiency,effectiveness of the evaluation,so that enterprises In the problem.This paper first summarizes the classic literature on performance audit at home and abroad,and introduces the background and significance of the study.It also clarifies the necessity of determining the key audit area in the process of performance audit.Then,taking the performance auditing of Group A as an example,this paper introduces how to determine the key auditing area for performance auditing of manufacturing enterprises.This paper selects five key steps in the manufacturing process: R & D,procurement,production,marketing,logistics,first introduces the business process,then analyzes the business activities according to the internal control rules,from the enterprise risk point of view,Key business activities in combing the performance of the various aspects of the key link and business activities to identify the audit aspects of the various areas of concern,and its possible risk points for analysis.The last part of the article is to define the key audit area.According to the theory of management,and combining the business characteristics of each link,the proportion of key audit areas in each link is determined.Then,the audit focus is sorted out.,Sorting method to select qualitative and quantitative combination of the relative comparison method,according to the sorting results and determine the proportion of manufacturing enterprises to determine the operational areas of the key audit areas,and its associated key performance indicators to explain.