Research On Strategic Management Auditing

The emergence of strategic management auditing is an inevitable result of the progress of time and polarization of auditing subject. On the one hand, the gradual growing realization on the importance of strategy and the need to avoid strategic risks make the strategic auditing become a necessity; on the other hand, the development of management auditing embodies the extending trend of auditing scope to a strategic level, which makes strategic auditing become possible.However, strategic management auditing is still a newly rising subject. Researches done in theory and practice are only at a primary phase, which is open to question. There is no established systematic theory system or practical verification.This paper first reviews theories of management auditing and strategic management auditing. On the basis of existed research findings, it tries to define strategic management auditing from the aspects of establishing and implementing; and then probes into the objects and content of strategic establishing auditing and strategic implementing auditing; meanwhile, discusses the implementation of strategic management auditing in China and also its problems and suggestions. The paper consists of five parts:The first part introduces related background, significance and content with the conclusion that the development of management auditing embodies the development of management and the rising importance of strategic management extends the scope of management auditing to a strategic level.The second part expatiates on theories concerned, mainly putting forward"two-phase"theory of strategic management auditing which is based on accountability, through analyzing the"Perspective of management","Perspective of governance"and introversion and extroversion management auditing.The third part and the fourth part analyze respectively the aim, main body and function of strategic establishing auditing and strategic implementing auditing as well as the content of auditing.The last part discusses the implementation of strategic management auditing in China, its problems and suggestions.