管理审计的地位及应用

Management Audit and Its Application

目前在企业审计工作中经常进行的、大量的是财务审计。审查财务活动的合法性,规范性,在管理审计方面开展得很少,这对审计理论及审计职能的研究和发挥无疑是不利的。本文将论述管理审计及其应用,以适应企业经济管理工作对审计的要求,充分发挥审计工作在企业经济活动中的作用。

At present, the financial audit is often applied a lot, which inspects the legality and rationality of a businesses financial operation, but the management audit is hardly adopted, obviously. It is unfavourable to research and develop the auditing theory and function. This article discusses the management audit and its application to adapt the requirment of business economic management and bring the audit into full play in a businesses economic operation.