ABSTRACT
In recent years , corporate management fees, the fees business owners to organize and manage production and business activities occurred during the period classified as expenses in the period in respect of profit or loss. Management fees are an important part of business costs. While it is not the proportion of the total cost of the enterprise, but because of the efficiency of the management fee to guide the operational efficiency of enterprises, thus controlling the level of management fees plays a vital role in the operation and management of the enterprise .
Face competition in the market , how to improve operating margins, improve enterprise management level has become a problem that must be addressed . Management costs are an important component part of corporate spending , will directly affect the level of management fees to the economic efficiency of enterprises , the paper discusses about the corporate management costs and make the appropriate internal audit methodology management fees , internal audit as company management an important part of the economic efficiency of enterprises has played a pivotal role , so we should continue to strengthen and improve the management fee of internal audit work. In actual business operations and management , the audit department in strict accordance with the implementation of internal audit system , however , with the reform of the internal audit system management costs can not fully meet the needs of the company. Personnel structure and focus on other aspects of the audit is not perfect , internal audit management fees need further improvement. Internal audit work is not only capable of troubleshooting a variety of measures , but also to provide effective advice for the management of the company .
Key words :management fees; audit; internal audit; audit methods;the proposed
