The Application Of Management Audit In State-owned Enterprise Internal Audit

Management audit is the product of internal audit of the enterprise to a certain extent,and it is the inevitable trend of internal audit.The implementation of management audit is not only the inevitable result of the fiduciary responsibility of state-owned enterprises,but also should help the governance of state-owned enterprises.The current management audit work in our country has just started,the standard system of management audit has not been established,exploring and researching the implementation path of enterprise management audit,strengthening and improving the methods of corporate management audit,promoting management audit in state-owned enterprises,to ensure the safety and integrity of state-owned assets,improving the efficiency of corporate economic activities,it is of great significance to ensure the sustainable and healthy development of the company.Firstly,this paper combs the definition,effect and characteristics of internal audit and management audit,then based on the theoretical analysis of the necessity applying management audits to internal auditing,selected state-owned enterprise T group as research object,and tried to combine the management audit with the governance of state-owned enterprises.In the case of analysis section,this paper analyzes the application status,effectiveness and existing problems of the group's internal audit from the perspective of T group internal auditors.Then we will discuss how to introduce management audits during the internal audit of the company,explain how to integrate management audit with corporate governance better and forecast the expected effect of the introduction.At last,this paper presents some suggestions for the future development of management audit applied to internal audit.The main contribution of this paper is aiming at the status of applying management audit theory to practice in the existing literature,and trying to combine management audit with state-owned enterprise governance.This paper combines the author's work experience,taking the T Group(state-owned company with main real estate)as a case study,analyzing how to better integrate management audit with corporate governance.