Internal Management Audit Of The Listing Corporation

Today is the era of rapid economic development,a variety of emerging industry and technology constantly, the market competition is increasingly fierce, for the long-term development, the business performance requirements more stringent, coupled with the emergence of many large fraud case, the internal audit and financial audit has been unable to meet the development needs of enterprises now, this let the stakeholders of enterprises pay more attention to the enterprise business decision-making, organization, human resource selection and arrangement of all kinds of risk control management, so the internal management audit to its functions and advantages, as a special kind of management mechanism, to participate in the enterprise management process, attention stakeholders. For the main purpose of the internal management audit of the research is to give full play to the service function, in the supervision, evaluation of management level at the same time, more is to improve the enterprise value management, assist, is important for the long-term, healthy development of enterprises.In this study, the basic theory of internal management audit as the breakthrough point, elaborates the main contents, the internal management audit method, effect, with principal agent theory, scientific management theory, corporate governance theory, performance evaluation theory as the support, combined with the domestic and international research status, in-depth analysis of the development process of the internal management audit and the development status of the listing Corporation at the present stage of China’s internal management audit. Through the study found that China’s listing Corporation’s internal management audit due to a late start, setting unreasonable, the lack of assessment standard issues such as the lack of audit environment, independent, hinder the further development of the listing Corporation internal management audit. Through the study of the internal management audit to Chinese gas and Song yuan hua run company, combined with the internal audit data management related, proposing suggestions to improve the internal management audit in China’s listing Corporation, including improving the internal management audit system, the establishment of the internal management audit organization committee, and clear the internal management, improve internal audit objectives management methods of audit operation level.