战略审计

风险导向下的战略审计发展与应用对策

The Development and Application Measures of Risk-oriented Strategic Audit

独立董事、战略审计与公司绩效

Independent Directors Strategic Audit and Corporate Performance

本文目的是希望通过对ACCA战略审计实施研究，促进公司可持续发展，同时对行业相关企业管理者提供有益的思考。

The purpose of this article is to hope through the ACCA strategy implement research , establish a long-term development , and promote its sustainable development , meanwhile is to the relevant industry enterprise managers to provide useful thinking , formulate a systematic strategy implementation plan .

基于能力观的企业战略审计体系之构建

Construction of enterprise strategy audit system based on ability view

浅谈公司战略审计

COMPANY Corporate Strategy Audit Corporation

本文第三、四、五章，着重从工程项目管理的战略审计、工程项目管理控制审计、工程项目的业务审计这三个层次作了深入的研究。

Chapter three , four and five mainly deal with the three levels of construction management audit deeply .

第三部分介绍了上市公司战略审计的流程设计和方法。

The third part introduces the process design and method of research on strategic audit of listed company .

本文分析了战略审计用于财务报表审计的必要性和可行性。

The necessity and feasibility that the strategic auditing is used on financial statements auditing are analyzed in this dissertation .

企业无形资产战略审计越来越受到企业管理者的重视。

This paper explores the strategic significance of enterprise intangible assets auditing , general intangible assets auditing and specific strategic auditing .

由于战略审计还是一个新兴的课题，理论界和实务界对企业战略审计的研究还很少。

Because Enterprise 's Strategic Auditing is still a new developing subject , there are still few research in theory and in practice .

战略审计应采取由董事会主导的审计模式；战略审计的对象是有关企业战略管理过程的全部信息及其资料。

Strategic audit takes the board-based audit as its mode and the objectives of such audit include all the information and materials concerned in the process of strategic management .

并且本文还探讨了企业战略审计在我国发展的可能性、必要性，并对企业战略审计在我国实施的前景进行展望，具有较强的现实意义。

It also gives some research on the necessity and possibility of the development in our country of Strategic Auditing , so it has practical meaning to a certain .

在设计公司战略审计的评价标准时，可借鉴平衡计分卡思想，即考核财务、顾客、内部经营过程、学习和成长四方面的指标。

The concept balance-score card can be used to establish the evaluation criteria for strategic audit , i.e. , indexes such as finance , customers , internal operation process , learning and growth .

本文认为，在我国推行独立董事战略审计制度，必须解决独立董事人数与比例、审计委员会设置、独立董事来源与结构以及激励与权益保护等相关问题。

In order to implement strategic audit mechanism in China , we must solve the problems concerning independent directors ' number and proportion , the establishment of audit committee , independent directors ' source and structure and their incentive system and rights protection .

发行人应披露战略、审计、提名、薪酬与考核等各专门委员会的设置情况。

The issuer shall disclose the establishments of specialized committees in strategies , auditing , nominations , salaries and examinations .

战略管理审计的产生是时代发展和审计学科分化的必然结果。

The emergence of strategic management auditing is an inevitable result of the progress of time and polarization of auditing subject .

另一方面，实施战略绩效审计可充分发挥内部审计实现组织价值增值的功能。

On the other hand , the implementation of strategic performance audits can take advantage of value-added internal audit function to achieve the organization .

战略绩效审计的实施不仅可以提高企业经营管理水平，尤其是战略管理水平，还可以最大限度地提高企业的经济效益。

Performance audit of the implementation of the strategy can not only improve enterprise management level , especially in the strategic management level , but also to maximize economic efficiency of enterprises .

从董事会任命、薪酬、风险管理，到战略、审计乃至首席执行官本人的绩效，在这些关键问题上，董事长兼首席执行官既是法官，又当陪审员。

The chairman-CEO acts as judge and jury on critical issues , from board appointments to pay , risk management , strategy , audit and , yes , performance of the chief executive .

最后，根据战略绩效审计的新特点，指出战略绩效审计标准体系的构成内容。第六部分是关于战略绩效审计质量控制的内容。

Finally , based on strategic performance audit of the new features , strategic performance auditing standards that constitute the system content . Part ⅵ is on the strategic content of the performance audit of quality control .

董事会可以按照股东大会的有关决议，设立战略、审计、提名、薪酬与考核等专门委员会。

The board of directors may establish a corporate strategy committee , an audit committee , a nomination committee , a remuneration and appraisal committee and other special committees in accordance with the resolutions of the shareholders meetings .

首先，分析了战略绩效审计标准产生的动因；其次，分析了风险环境引起的战略绩效审计标准的变化，并论述在不确定性的风险影响下企业战略绩效审计标准的选择。

First , the analysis of the standard have the motivation ; Second , the analysis of the risk of environmental changes caused by the standard , and discusses the risks of uncertainty under the influence of corporate strategy performance audit standard choice .

当然，战略绩效审计的开展还需要监管层的控制需求，如果监管层没有监管的欲望及治理层对内部控制的运作，则无从开展审计活动。

Of course , the strategy also needs to carry out performance audit control requirements of regulators , if regulators do not monitor and control the desire to control the operation of the internal layer , there is no way to carry out audit activities .

其中主要包括风险环境下战略绩效审计质量控制的动力机制，以及从组织结构的重建、控制方法的更新、遵守职业道德等几个方面来解决质量控制的路径选择问题。

Risk environment , which includes the strategic performance of audit quality control of the dynamic mechanism , and the reconstruction from the organizational structure , control of the update , abide by professional ethics and other aspects of quality control to solve the routing problem .

重点阐述了战略风险导向审计的基本概念和重大意义，并以J企业集团为案例，阐述了战略风险导向审计的主要内容。

And focuses on the basic concept and great significance of strategy - risk-oriented audit , for the case by J enterprise groups , speaks the main content of the strategy - risk-oriented audit .

战略人力资源审计：历史、结构与功能

Strategic human resources auditing : history , structure , and function

它强调审计战略，使用审计风险模型，并积极采用分析性程序。

Risk-oriented auditing emphasizes audit strategy , makes use of audit risk model and adopts analytical procedures .

常常还需要增加新的业务战略目标和审计指标，或者调整当前应用业务的审计实践。

It often included adding new business objectives and metrics for auditing or refocusing the current audit practices to be applied across the business .

本研究建议最高审计机关在审计项目战略计划、审计准则建设和提高审计人员能力三个方面展开行动。

The research suggests that the National Audit Office take action in strategic audit project program , construction of audit standards and improvement of auditor 's capacity .

从战略角度谈内部审计价值增值策略

A Study on Value-Added Path of Internal Audit from the Strategic Perspective