| In recent years, with the reform of the power system, the government has gradually increased the internal audit supervision and supervision of power enterprises.. At the same time, the Internet media technology is becoming more mature. The internal audit of power enterprise is getting more higher, as well as risk is also growing.. Therefore, how to improve the internal audit quality, standardize internal audit procedures, and audit risk control in a more reasonable level,which have become an important issue affecting for power enterprises.Taking L company as the research object and taking risk as the internal audit idea, the paper studies the internal audit risk management and control of L power supply enterprise. Firstly, the paper introduces the meaning of internal audit risk and characteristics of expression. Combining with the theory of internal audit and evolution of risk management theory, the paper to construct a suitable L company internal audit risk model, namely " goal-risk-control" mode. Secondly, basing on theoretical analysis, the paper intuoduces business conditions in the L company, internal resources and capabilities. And with the help of audit risk model, it is pointed out that the impact of L power supply enterprises in the internal audit risk factor which are major difference or defect risk and inspection risk. Again, risk causesof L company internal audit include that unclear positioning of internal audit, system and the audit team buildingineffectivly, poor internal governance structure defects and internal audit backward. Finally, according to the risk factors and causes analysis,and from the transformation of the concept of internal audit, update auditing techniques, improving internal audit environment and improve the overall quality of audit personne, the paper puts forward to corresponding risk control measuresAccording to the actual situation of L company internal audit and combining with the audit risk model, the paper analyzes the internal audit risk management and control of L company. Through the analysis of this paper can be concluded, to risk oriented internal audit can be optimization of L company of internal audit risk management and control, improve enterprise management, improve corporate profits, and achieve the goal of enterprise development. At the same time, the paper plays reference significance.in similar development status for the enterprises in the same type of state-owned power enterprises or other industries. |
