An auditing department in a group is corresponding to the function and the internal and external environment of the group both in its function orientation and work contents.

The local situation of audit business is analyzed and workflow technology,design of workflow management system and implementation method are introduced in this paper.

The poor quality of social audit in China and the lack of auditing independence have led to an argument on whether the audit business and the non-audit business should be separated.

From the case of Enron Corporation, we have found that the adverse impact of the excessive development of the non-auditing service, which is mainly management consulting.

Based on the value-chain and the theory of chain management, the concept of business-chain in the human resource management is presented, including the business-chain in human resource department and business department.