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Analysis Of Management Audit Under Group Company

2014/3/10 13:17:00 27

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Enterprise Management Management Audit Audit

1. The concept of management audit /p >

management audit means the process of comprehensive and systematic examination and evaluation of the economy, efficiency and effectiveness of enterprise management and control activities by adopting specific procedures and methods, < a href= "http://www.91se91.com/news/index_c.asp" > audit institution < /a >.

Through the independent, objective, comprehensive inspection, analysis and evaluation of various management and control activities within the enterprise, the existing defects and potential weaknesses in the enterprise management control activities are revealed. Accordingly, constructive and future oriented opinions and suggestions are put forward to promote the effective management of enterprise management, improve the management level of enterprises, and enhance the profitability of organizations, thus promoting the realization of enterprise goals.

as an independent, objective and fair economic evaluation and supervision mechanism, the functions of management audit are mainly manifested in three aspects: first, scientific and rational economic evaluation; secondly, objective and fair economic verification; third, timely and effective economic supervision.

two, the main content of management audit is /p >

management audit is a new type of audit developed on the basis of financial audit. Its central task is to examine management information, including management process audit and management department audit.

(1) management process audit.

< a href= "http://www.91se91.com/news/index_c.asp > > Management > /a > process audit is an audit which takes management functions such as planning, organization, decision-making and control as audit objects.

It evaluates the soundness and effectiveness of various management functions to investigate the level of management, the quality of management and the efficiency and efficiency of management activities, and puts forward corresponding suggestions and suggestions for the problems in management control activities.

(2) management audit.

Management audit is a kind of audit activity process which takes the management departments of enterprises as the basic object and examines the economic responsibilities and performance of the various management departments and the quality of managers, so as to promote the improvement of management performance and economic efficiency of enterprises.

The contents of strong > three, < a href= "http://www.91se91.com/news/index_c.asp > > management audit < /a >, and the practical significance of the implementation of management audit by group companies" /strong > /p >

Group P, as the pillar of national economic development, is the leading force to realize the adjustment and optimization of industrial structure and the backbone of developing an export-oriented economy.

However, the immature market economy system affects and restricts the development of group companies in many ways.

Therefore, in order to make our group company become a competitive modern enterprise, we must improve the quality of enterprise management personnel, change management concepts and improve management level, and implement management audit is an effective means.

Specifically, the significance of implementing management audit in group companies is reflected in the following aspects:

(1) make clear the development goal and direction of the enterprise.

enterprise's goals, strategies and plans are the precondition and foundation for all management and management activities of enterprises. Through the implementation of management audit, we examine and evaluate the rationality, appropriateness and feasibility of enterprises' goals, strategies and plans, and put forward suggestions and suggestions for improvement, which can help managers and employees to understand and understand the development goals of enterprises, so as to help correctly grasp the direction of enterprise development.

(2) perfect corporate governance structure.

corporate governance structure is an important part of modern enterprise system. Its core is the institutional arrangement of control and residual claim in production and operation activities.

Through the implementation of management audit, the institutional arrangements for organizational governance, management decisions, incentives and constraints in corporate governance are evaluated and suggestions are put forward, which is conducive to the rational adjustment of the overall structure of enterprises, thus promoting the optimization of management and control activities at all levels and ensuring the completion of the overall accountability of enterprises.

(3) strengthen enterprise risk prevention and control.

the appropriateness, validity and rationality of enterprise risk management mechanism is the key content of management audit. Through the implementation of management audit, risk management mechanism is evaluated and suggestions are made to promote the perfection of risk management mechanism so as to effectively prevent and control the risk of operation.

(4) correctly evaluate managers' management performance and management level.

through the implementation of management audit, it is objective and independent to verify the accountability of managers at all levels in the enterprise, which is conducive to correctly evaluate the management performance and management level of managers.

Only on the basis of correct evaluation of managers can the incentive and restraint mechanisms of enterprises be brought into full play.

four, several problems that should be solved in the management audit of group company

management audit is facing many difficulties. At present, the implementation of management audit in China's group companies should focus on solving the following problems:

(1) to establish a management auditing standard system.

establishing a strict management audit standard system which is in line with China's national conditions has important and far-reaching significance for improving the group management and control of our company's application management audit.

When formulating management audit reporting guidelines, we should pay special attention to the adequacy of management audit reports and the appropriateness of management information disclosure.

As for the establishment of management auditing standards, relevant trade associations can be established to manage professional management of audit.

(2) reasonably determine the cycle of management audit.

due to the long duration of management audit, reasonably organizing and arranging management audit work has an important influence on the function of management audit.

Generally speaking, management audit work can be carried out every two years, and audit work should be carried out in stages and in batches, so as to avoid excessive concentration of audit work.

Management audit should be carried out in a uniform way during the audit cycle in accordance with the plan formulated in advance, so as to identify problems in time and make timely improvement suggestions, so as to promote the improvement of management level.

(3) improve management audit file management system.

In order to clarify the responsibilities of all parties and strengthen the enterprise management and control system, enterprises should establish and improve the original record system of various economic activities and economic management, and ensure that P has been consistently implemented.

At the same time, the organization responsible for the management audit should keep relevant documents and materials for future inspection and inspection.

Improving the original records of management activities and establishing the custody and access system of management audit files will help to promote the institutionalization and standardization of management audit application.