谈管理审计在加强内控、增加价值方面的作用

Function of management audit in strengthening the internal control and increasing the value

文章作者在阐述管理审计有关理论的基础上,联系电信内部审计实际,着重从管理审计能有效促进企业加强内部控制、管理审计能有效促进企业增加价值两个方面对管理审计的作用进行了论述,特别是文章提出的“以风险评估为基础,找准管理审计的切入点”、“发挥审计在管理和信息方面的桥梁作用”、“管理审计使传统审计增值”等有新意的观点,对管理审计实践具有一定导向作用。

On the basis of expounding the relative theories of management audit and applying the theories to the reality of the audit of telecom, this paper discusses the function of management audit from two aspects, that is, its promotion of strengthening the internal control and its increasing in value of the enterprise. It also puts forward some new opinions which have certain guiding function to the practice of management audit, that is, 'on the basis of risk evaluation to find the point of contact in management audit', 'giving full play to the bridge function of audit in management and information' and 'its making the traditional audit increase in value'.