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me long-term interests. At most, use the score card can do favor to managers that they can connect the present organizational action with the firm’s final targets. Every member in corporation communicates with others easily and quickly and it is an excellent link of the organization and individual. 

From all of the above, we can recognize that the management control system in auditing department has three top strategies: auditing performance maximization strategy, reduction auditing risk strategy, improve the department reputation strategy. (Kim, 2007) After that, the report also identifies and justifies relevant financial and non-financial Key Performance Indicators (KPI) that will be used to assess organizational performance and individual or group performance. On the one hand, the financial indicators such as Rate of Interest and the main business income provide a quantitative determination to help the chief auditor make performance evaluation. On the other hand, the non-financial indicators are also indispensable. The typical balanced score card evaluated the performance in the general. All of this makes a large contribution to build a management control system.

The auditing performance maximization strategy concentrates on cultivating the elite in auditing department, through training employees and builds the new team. This strategy will make full use of the human resources and it will mobilize the enthusiasm of the auditors completely. The behavior will improve the working efficiency greatly of the auditing department. On the contrary, there are some auditors who has not been as elite into the special auditing team will lose their working enthusiasm, at last resulting in a bad influence of the whole team morale. The reduction auditing risk strategy made the rules and regulations of the auditing department with implement supervision. From this, it will reduce practicing risk in a certain extent. As well, the strategy will improve the accuracy of the audit results and effectiveness. However, building a auditing system must combine the quantitative methods with qualitative methods and system itself will be convincing, or regulations will lose its original meaning and become a dead letter.

The third strategy shows that reputation is so important for an accounting firm that the accounting firm as a intermediary institutions must maintain its independence, must be based on the objective and fair principle to conduct audit business. But the auditing department must pay attention to deal with the relationship of the clients and improve reputation at the same time. The department had better know that will lead the firm lose some of the big customers.

The Auditing Department plays a very important role in an accounting firm. It assumes lots of core assignments such as assets evaluation, internal control, audit of information system, judicial accounting identification and so on. Some relevant activities may lead to a public accounting firm lost its independence, so building a management control system is necessary and emergency. According to the above, it concludes that a good management control system must be a proper communication of a firm’s targets and focus on details as much as possible. (Sheffield, 2007) In addition, control system is objective driven, future oriented and at last make the benefits exceed本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。