对KPI指标考评体系的管理审计

发布时间：2018-03-01 06:37

本文关键词： 审计管理审计 KPI指标考评 KPI指标管理　出处：《武汉大学》2005年硕士论文　论文类型：学位论文

【摘要】：随着国际合作和交流的发展,西方的管理理论和管理工具在我国得到了长足的发展和较好的本土化,相对于管理的创新,管理审计的发展相对落后,现代的管理评价工具和理论并没有很好地用于指导管理审计实践。KPI考评管理体系引入我国的时间不长,企业在把它本土化的过程中,会遇到很多问题,这时企业不但需要KPI实施的指导,也需要审计对其实施过程中的问题进行评价、揭露,促进企业的可持续发展。对KPI指标考评体系的管理审计是管理审计的属概念,本文从审计的基本理论体系框架入手,探讨了对KPI考评体系进行管理审计的基本理论、程序、方法,建立了对KPI考评体系进行管理审计的评价体系,总结了控制审计风险的措施。全文共分四章,第一章为概述部分,阐述了管理审计的涵义、介绍了KPI指标考评体系、分析了企业开展KPI管理审计的意义。第二章是对KPI指标考评体系进行管理审计的基本理论,从审计的理论体系框架入手,探讨了对KPI指标考评体系进行管理审计的含义、范围、主体与客体、目标、职能、审计的依据和审计证据。第三章总结分析了对KPI指标考评体系进行管理审计的程序、方法,建立了可用于指导审计实践的评价标准。第四章是对KPI指标考评体系进行管理审计的风险管理,介绍了审计风险的含义,探讨了审计风险的管理策略,通过分析产生审计风险的原因,有针对性地提出了对KPI指标考评体系管理审计进行风险控制的措施。
[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.
【学位授予单位】：武汉大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】