电信企业开展管理审计初探

管理审计是审计科学发展的产物。从管理审计的产生来阐述电信部门内部审计开展管理审计的必要性和意义，以及实施管理审计的程序和技术方法、管理审计在加强内控、增加价值、防范风险等方面的作用。最后谈到目前开展管理审计存在的问题与对策。

Initial discussion about carrying out management audit in telecommunication enterprise

With the developing of audit, people pay attention to management audit gradually. By introducing the origination of it, this article expounds the necessity of management audit for telecommunication enterprise. This article tells us some programs and methods about how to carry out management audit. And it plays an important role in internal control, raise economic result, guard risk. The last part of this article discusses the problems existed in management audit and some solutions to it.