本文關(guān)鍵詞： 審計(jì) 管理審計(jì) KPI指標(biāo)考評(píng) KPI指標(biāo)管理　出處：《武漢大學(xué)》2005年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著國(guó)際合作和交流的發(fā)展,西方的管理理論和管理工具在我國(guó)得到了長(zhǎng)足的發(fā)展和較好的本土化,相對(duì)于管理的創(chuàng)新,管理審計(jì)的發(fā)展相對(duì)落后,現(xiàn)代的管理評(píng)價(jià)工具和理論并沒(méi)有很好地用于指導(dǎo)管理審計(jì)實(shí)踐。KPI考評(píng)管理體系引入我國(guó)的時(shí)間不長(zhǎng),企業(yè)在把它本土化的過(guò)程中,會(huì)遇到很多問(wèn)題,這時(shí)企業(yè)不但需要KPI實(shí)施的指導(dǎo),也需要審計(jì)對(duì)其實(shí)施過(guò)程中的問(wèn)題進(jìn)行評(píng)價(jià)、揭露,促進(jìn)企業(yè)的可持續(xù)發(fā)展。 對(duì)KPI指標(biāo)考評(píng)體系的管理審計(jì)是管理審計(jì)的屬概念,本文從審計(jì)的基本理論體系框架入手,探討了對(duì)KPI考評(píng)體系進(jìn)行管理審計(jì)的基本理論、程序、方法,建立了對(duì)KPI考評(píng)體系進(jìn)行管理審計(jì)的評(píng)價(jià)體系,總結(jié)了控制審計(jì)風(fēng)險(xiǎn)的措施。 全文共分四章,第一章為概述部分,闡述了管理審計(jì)的涵義、介紹了KPI指標(biāo)考評(píng)體系、分析了企業(yè)開展KPI管理審計(jì)的意義。第二章是對(duì)KPI指標(biāo)考評(píng)體系進(jìn)行管理審計(jì)的基本理論,從審計(jì)的理論體系框架入手,探討了對(duì)KPI指標(biāo)考評(píng)體系進(jìn)行管理審計(jì)的含義、范圍、主體與客體、目標(biāo)、職能、審計(jì)的依據(jù)和審計(jì)證據(jù)。第三章總結(jié)分析了對(duì)KPI指標(biāo)考評(píng)體系進(jìn)行管理審計(jì)的程序、方法,建立了可用于指導(dǎo)審計(jì)實(shí)踐的評(píng)價(jià)標(biāo)準(zhǔn)。第四章是對(duì)KPI指標(biāo)考評(píng)體系進(jìn)行管理審計(jì)的風(fēng)險(xiǎn)管理,介紹了審計(jì)風(fēng)險(xiǎn)的含義,探討了審計(jì)風(fēng)險(xiǎn)的管理策略,通過(guò)分析產(chǎn)生審計(jì)風(fēng)險(xiǎn)的原因,有針對(duì)性地提出了對(duì)KPI指標(biāo)考評(píng)體系管理審計(jì)進(jìn)行風(fēng)險(xiǎn)控制的措施。
[Abstract]:With the development of international cooperation and communication, western management theory and management tools have developed rapidly and localized in our country. Compared with the innovation of management, the development of management audit is relatively backward. The modern management evaluation tools and theories have not been used to guide the management audit practice. KPI evaluation management system has not been introduced into our country for a long time. Enterprises will encounter a lot of problems in the process of localization. At this time, enterprises not only need the guidance of KPI implementation, but also need audit to evaluate and expose the problems in the implementation process to promote the sustainable development of enterprises. The management audit of KPI index evaluation system is a kind of concept of management audit. This paper discusses the basic theory, procedure and method of management audit of KPI evaluation system, starting with the basic theoretical framework of audit. The evaluation system of management audit for KPI evaluation system is established, and the measures to control audit risk are summarized. This paper is divided into four chapters, the first chapter is the overview part, elaborated the meaning of management audit, introduced the KPI index evaluation system, This paper analyzes the significance of KPI management audit in enterprises. The second chapter is the basic theory of management audit on KPI index evaluation system. From the theoretical framework of audit, the meaning and scope of management audit on KPI index evaluation system are discussed. Subject and object, objective, function, audit basis and audit evidence. Chapter three summarizes and analyzes the procedures and methods of management audit of KPI index evaluation system. This paper establishes the evaluation standard which can be used to guide the audit practice. Chapter 4th is the risk management of KPI index evaluation system, introduces the meaning of audit risk, and probes into the management strategy of audit risk. By analyzing the causes of audit risk, this paper puts forward some measures to control the risk of management audit of KPI index evaluation system.
【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 崔佳;民生語(yǔ)境下縣級(jí)主要領(lǐng)導(dǎo)干部政績(jī)考評(píng)指標(biāo)體系研究[D];廣西師范大學(xué);2011年

2 范劍光;部門KPI在佳美公司的應(yīng)用[D];南京理工大學(xué);2006年

3 趙星;企業(yè)內(nèi)向型管理審計(jì)分析[D];同濟(jì)大學(xué);2008年

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本文編號(hào)：1550854