The Research On The Relevant Problems Of Internal Auditing In Electric Power Enterprise Groups

Under the circumstances that the inside legal enterprises set up the modern enterprise system and valid company's administration structure today, internal auditing has already been valued by managers of electric power enterprise groups day by day. Around the central topic of how to improve and perfect the present internal auditing system in electric power enterprise groups, the essay launches its description from such three respects as theoretical system , organizing system and operation mechanism and attempts to give reference to internal auditing practice. The article is divided into four parts, contents and innovation of each part are clicked as follows: First part, Introduction. Through the brief retrospect of the development of auditing inside the electric power enterprise group, we put forward the necessity and the significance of research on the improvement and perfecting of internal auditing inside the electric power enterprise group. Second part: Internal auditing is based on the accountability theory, company's administration structure theory and inside control theory, etc. Under the guidance of these theories, the essay makes clear such respects as the definition , reason , nature , goal , function , role , range and focal point of internal auditing, so as to set up a theoretical system of internal auditing in electric power enterprise groups. Third part: Organizing system of internal auditing is the material carrier of the audit functions, its content includes four respects: (1)Leadership structure, namely by who the internal auditing should be led; (2)Organizational form, namely how to control auditing between the parent company and subsidiary companies; (3)Framework of organization, namely how to set up the proper internal audit agencies based on the above-mentioned analysis; (4)Personel management, namely how to appoint and remove the inside auditor. Proceed from organization characteristics of the electric power enterprise groups, the internal audit agency should choose the double leadership mode to be under the jurisdiction of the president or general manager and the board of supervisors. Therefore, the essay designs an organization framework of internal auditing. Forth part: The vigor of internal auditing system reflects in its operating mechanism. In the last chapter of this article, the author attempts to discuss the ways of reaching effective internal auditing in electric power enterprise groups with the unique visual angle --decision-making mechanism, coordinating mechanism, optimizing mechanism , feedback mechanism , restriction mechanism , controlling mechanism and power mechanism ,etc.