内部管理审计增值功能探微——基于价值链理论视角

Incremental Function of Internal Management Auditing——from the perspective of value chain theory

本文以价值链为切入点分析内部管理审计在价值活动中的地位和作用,提出价值链中的基本和直接活动具有价值创造功能,支持、间接活动与质量保证则提高价值创造活动的效率,属于增值功能。得出内部管理审计属于价值链中的支持和质量保证活动的结论,其增值功能的实现形式是合理保证和咨询,实现途径是对持续改良的关注。

Starting from the value chain theory, the author first analyses the position and function of internal management auditing in its value activity and points out the basic and direct activity in value chain has the incremental function while support, indirect activity and quality guarantee improve the efficiency of value creation activity, i.e. , incremental function. Internal management auditing belongs to the conclusion of support and quality guarantee activity in the value chain and its realization form of incremental function is the reasonable guarantee and advisory and its path is the attention of sustainable improvement.