企业战略审计架构设计研究

Study of Strategic Audit Framework and Contents

战略审计的"治理"或者"管理"功能的实现,依赖于其架构和内容。战略审计必须既要反映战略的内容,同时也要起到监督管理的功能,那么就必须立足于战略管理理论,从战略内容审计、战略管理审计和战略主体审计这三个方面构建战略审计架构。战略内容审计审查战略本身的可执行性和实现的可能性,也是为了发现战略执行中的问题;战略管理审计目的是确保有一套管理办法能够使战略内容有效执行;而战略主体审计则既是监督战略执行者,也是为了确保其胜任力。这一架构能够真实反映战略制定的过程,同时也能评判战略执行结果(战略绩效),有利于实现战略审计的功能和目标。

The realization of the＂governance＂or＂management＂function of the strategic audit depends on its framework and contents.Strategic audit not only reflects the contents of the strategy,but also plays a role as supervision and administration.Therefore,strategic audit framework must be constructed based on strategic management theory,and it includes audit of strate gic contents,strategic management and strategic subjects.Audit of strategic contents is not only to supervise operability and real ization of the strategy,but also to discover problems during implementation of the strategy.Strategic management audit aims to ensure that there are management methods that can enable the effective implementation of strategic contents.In order to super vise the executives and ensure their competencies,strategic subject audit should be conducted.This framework can reflect the process of strategy formulation,and evaluate outcomes of strategic implementation（strategic performance）.It helps realize the functions and goals of strategic audit.