战略管理与内部审计整合模式研究

在战略管理蓬勃发展的现代条件下,战略审计已逐渐成为公司治理的强有力的保障机制。而内部审计作为公司治理的主要守门员,将会越来越多地涉足战略审计。这里始于对战略管理与内部审计整合的必要性和整合模式进行理论探讨,进而选择合理的战略审计模式展开分析,并结合中国的公司治理和内部审计转型中需要解决的问题进行研究,以促进内部审计师主导模式下的战略审计的构建与发展。

On the Integrated Model of Strategic Management and Internal Audit

With the blooming of strategic management,strategic audit has become a powerful assurance for company management,which is firstly and increasingly related to internal audit.Based on the discussion on the necessity of the integrated model of strategic management and internal audit,analyses are given to appropriate model and the problems in the transformation of internal audit in China,in the hope of promoting the construction and development of internal-auditors dominant strategic audit.