The Research On Internal Audit Of Rural Project To Improve The H Electric Power Company

With the deepening of the rapid development of the rural economy and rural power system reform, construction of facilities of rural power grid is also accelerating the pace of. During the period of 2011-2013, H electric power company in the area of Hunan rural power grid construction investment more than ten billion yuan, rural power grid construction has shown a rapid growth trend of hitherto unknown. However, whether the transformation of rural power network construction management enterprise can control the transformation project construction process and effective in high risk and uncertainty, the establishment of internal control and effective management system, strengthen the internal audit of the rural power grid renovation project has become the power enterprises to improve economic benefits and important guarantee to establish a good corporate image.In this paper, H Power Company rural power grid renovation and construction project as the research object, based on the basic theory of internal audit, analysis focused on the company’s internal audit, and in-depth analysis on the existing problems in the internal audit, and puts forward the corresponding improvement suggestion according to the existing problems, in order to promote the work of internal audit management the company smoothly, ensure efficiency, enterprise management and economic performance; at the same time to provide accurate, useful information for the enterprise management decision, and for the H electric power company to further improve the internal management, improve management efficiency and effect of help. For the future development of Electric power company internal audit, which has certain practical significance to the overall development of H electric power company?Through the research, the author thinks that the H province electric power company and the construction of the rural electric reform project of internal audit management exist the following problems, first is the lack of investment and construction of the rural electric reform project auditing project, bidding, contract audit and construction process of the audit. Then is H province electric power company and the construction of the rural electric reform project of the internal audit personnel structure is unreasonable, mainly displays in the ratio of record of formal schooling is not reasonable, unreasonable proportion, and unreasonable ratio of professional titles of these three aspects. Finally is H province electric power company and the construction of the rural electric reform project of internal auditors to the internal audit function understanding is not comprehensive, most of the internal auditors to ignore the internal audit function of risk management and internal control only.Relatively, the paper also for in-depth analysis of the causes of these problems, H province electric power company and construction of the rural electric reform project of internal audit implementation way is not science, and construction of the rural electric reform project of the internal audit personnel management method is not scientific and retrofit project engineering and construction of internal audit work mechanism is not perfect caused H province electric power company and the rural electric reform exists many problems in the construction project internal audit management. Then, the article puts forward some specific measures, for example, and the construction of the rural electric reform to establish the whole process of tracking audit of the project, the renovation and construction of rural electric engineering project for its authenticity, legitimacy, efficiency and effect in the whole process of supervision, audit approaches to connect, to prevent and reduce the risk of appear in the process. At the same time, improve the internal audit institutions, optimization of H province electric power company and the construction of the rural electric reform project of the internal audit personnel structure, enhance the professionalism, ratio of ratio gradually achieve their educational, professional and professional title ratio reach the state of the reasonable to optimize the configuration of the internal audit personnel, and professional skills and professional quality enhancement as H province electric power company’s internal audit department to give full play to the internal audit function, the basis of constantly improve the level of the internal audit activity. Also, we should strengthen the rural power project H electric power company’s internal audit staff a full understanding of the internal audit function. Through the improvement of four aspects, so as to construct a feasible internal audit plans for the H electric power company rural reform and construction project management.