在管理审计中,战略审计近几年受到越来越大的重视。美国报纸几乎每天都披露企业由于“战略”变动出了岔子的消息。公司的最高管理部门的工作方法造成了这些大错。大多数总经理是按他们执行任务的能力,而不是制定战略的能力为基础来选择他们的。他们所处的地位和压力刺激他们处理即刻问题的能力。董事会和主要经理之间的业务关系也使得董事们在战略决策方面难于作出有意义的贡献。总经理则常常避免讨论全面战略,因为讨论的结果可能限制他的行动自由。 In the management audit, strategic audit has received more and more attention in recent years. U.S. newspapers have disclosed almost every day that companies have made headway because of “strategic” changes. The work methods of the company’s highest management department caused these big mistakes. Most general managers choose theirs based on their ability to perform tasks, rather than the ability to formulate strategies. Their position and pressure stimulate their ability to deal with immediate problems. The business relationship between the board of directors and the main managers also makes it difficult for the directors to make meaningful contributions to strategic decisions. The general manager often avoids discussing the overall strategy because the results of the discussion may limit his freedom of movement.