Investigation into Theory Frame and Appraisal System of Strategic Management Audit

摘要

Strategic management audit is an upfront and novel field in audit which attracts numerous scholars' attention from the very beginning of its development. It is one of the ten ma jor tendencies of internal audit to convert from operational management audit to strategic management audit. This paper reviewed the development and revolution of the theory of strategic management audit, analyzed the differences between strategic management audit and traditional internal management audit, and proposed constructive ideas for enhancing the theory frame and appraisal system.