从管理角度看管理审计——管理审计的新视角

Managerial Auditing Discussed From The Point of View of Management

管理审计是对组织内部的管理活动进行的审计,因此,本文认为应该从管理角度讨论管理审计的有关问题。本文结合管理学的有关理论,提出了管理审计的概念,并在分析具体管理职能的基础上对管理审计的内容进行了探讨。同时,根据管理审计所关注的对象阐述了实施管理审计的意义和作用。针对目前我国管理审计实践的现状,本文也提出了当前迫切需要解决的问题。

The object of management auditing is internal management activities of organization, so the relevant concepts of management auditing should be discussed from the point of view of management The article puts forward the definition of management auditing by combining the theory of management and auditing, and discusses what should be done in management auditing by analysis on management functions. The significance and role of management auditing are also set forth on the basis of what should be done in management auditing. Considering the actuality of management auditing in China, the problems that should be solved are also be brought forward.