Research On Audit Project Risk Management Of Beijing Urban Power Supply Company’s ’Coal To Electricity’ Project

In recent years, the construction of capital’s grid has gained significant achievements,Carry out the "coal to electricity" and a series of projects that benefit.Power Supply Company as a large state-owned enterprises,Audit Commission, the SASAC supervision increasingly strengthened.The power supply company has gradually increased the internal audit supervision, especially to increase the comprehensive audit of power engineering.Internal audit is the power company self-monitoring, and improve internal governance indispensable key to enhancing scientific decision-making companies, business law, avoid risks, healthy and sustainable development has profound significance.However, in practice, due to the lack of independence, audit personnel changes in the internal and external environment of the enterprise, the audit institution lack of risk awareness, comprehensive quality and ability not higher multiple realistic problems, inevitably produce audit risk.Therefore, the internal audit project of electric power enterprises must take effective measures to prevent and control the audit risk.Based on these,The according to the Beijing city power supply company "coal to electricity conversion of the actual situation of the project audit and engaged in audit work experience, the application of risk management theory of to switch from coal to electricity "project audit risk control system. First, the background and the significance, summarized the domestic and foreign research status on audit risk theory and development studies illustrate the main ideas and content.Second, describe the characteristics of internal audit, the audit process that involves risk areas, on the basis of analysis of the concept of risk management audit,the theoretical basis for the article. Again, it introduces urban power supply company "coal to electricity" project audit status, and apply specific methods of risk identification, on the "coal to electricity" project audit to identify risk factors were analyzed.Then,buliding a risk assessment model and using the fuzzy comprehensive evaluation method, the main risk and the overall risk level of the project are evaluated.Finally,for the risk assessment results,built up internal audit risk control system to control the audit risk at an acceptable level.On the "coal to electricity" project audit scientific risk management, the establishment of internal audit risk control system, the power company will not only help to improve audit quality, power engineering audit program to promote the development of risk control, but also help improve the internal supervisory control of the power company, play a greater role in internal governance. Therefore, the study and the establishment of urban power supply company "coal to electricity" project audit risk control system, has some theoretical significance and application value.