JZ供电公司内部审计风险及控制研究

发布时间：2018-01-03 03:15

本文关键词：JZ供电公司内部审计风险及控制研究　出处：《东北大学》2009年硕士论文　论文类型：学位论文

【摘要】：内部审计作为现代审计体系中的重要组成部分,已经从最初的以查错防弊为主要目标,发展到目前以管理为方向,经营审计和管理审计居主导地位,在加强内部控制,提高企业管理水平和经济效益等方面发挥着越来越重要的作用。随着人们对审计的期望越来越高,审计风险问题也引起了更多关注,防范和控制审计风险成为审计职业界新的课题。电力企业的内部审计与我国内部审计事业几乎同时起步,较早地建立了规范的审计组织体系,但受长期以来政企不分,垄断经营,重生产、轻管理等思想的影响,内部审计的发展速度明显滞后于企业的发展速度,内部审计的作用没有得到充分发挥,内部审计风险逐渐显露出来,特别是地(市)级供电公司,表现更为突出。随着电力体制改革的不断深入,政府的监管力度加大,传媒关注度越来越高,电力企业的内部审计将承担更多的责任,也因此面临着更大的风险。将审计风险控制在一个合理的水平,提高审计质量成为当前电力企业亟需解决的问题。风险导向审计模式的产生和审计风险模型的应用为科学、规范地控制审计风险提供了可能。本文通过对Jz供电公司内部审计风险的成因进行分析,认为现阶段还不完全具备应用审计风险模型的条件,但可以用风险导向审计理念来指导和帮助开展内部审计工作,安排审计计划,确定审计工作重点；并根据JZ供电公司内部审计的现状,提出风险控制对策。为基层供电企业转变思想认识,有效控制内部审计风险提供参考。
[Abstract]:As an important part of the modern audit system, internal audit has been developed from the initial to the main goal of error detection and prevention, to the direction of management, management audit and management audit in the leading position. It plays a more and more important role in strengthening internal control, improving enterprise management level and economic benefit. With the increasing expectation of audit, more attention has been paid to audit risk, and prevention and control of audit risk has become a new topic in the auditing profession. The internal audit of electric power enterprises started almost at the same time with the internal audit of our country, and established the standard audit organization system earlier, but by the long time, the government and enterprise are not separated, the monopoly management, the heavy production. Under the influence of management, the development of internal audit lags behind the development of enterprises, the role of internal audit is not given full play, and the risk of internal audit is gradually revealed. In particular, prefectural (municipal)-level power supply companies, performance is more prominent. With the deepening of the electric power system reform, the government supervision and the media pay more and more attention, the internal audit of the electric power enterprises will bear more responsibility. Therefore, it is faced with greater risks. To control the audit risk to a reasonable level and to improve the audit quality is an urgent problem to be solved in the current electric power enterprises. The emergence of the risk-oriented audit model and the application of the audit risk model provide the possibility to control the audit risk in a scientific and normative way. This paper analyzes the causes of the internal audit risk in Jz power supply company. The author thinks that the condition of applying the audit risk model is not completely satisfied at present, but we can use the risk-based audit idea to guide and help to carry out the internal audit work, arrange the audit plan, and determine the audit work emphases. According to the present situation of internal audit in JZ power supply company, the paper puts forward the countermeasures of risk control, which provides a reference for the basic power supply enterprises to change their thinking and effectively control the risk of internal audit.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.45

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