Optimization Research On Risk Oriented Internal Audit Of State-owned Energy Enterprises

With the deepening of globalization,especially the economic globalization,China's business environment has also changed.Energy enterprises are the earliest enterprises in our country,and they are also representatives of our state-owned enterprises.How to effectively deal with the tide of economic globalization is a problem that must be faced.As an important pillar of the national economy,the operation quality and management level of state-owned enterprises not only affect China's competitiveness and control,but also related to economic and social development and social stability.On this basis,the internal audit as an important means of corporate governance guarded against all kinds of problems.It became necessary to vigorously develop direction,especially in the state-owned enterprises.Do not pay attention to the importance of internal audit is unable to cope with the challenges of globalization.The internal audit of state-owned energy enterprises in China had already entered the consciousness of risk oriented internal audit stage.But most enterprises only apply the risk oriented internal audit to the annual audit plan.Risk oriented audit application in specific project is still less,which requires the further development of China's energy enterprise risk oriented internal audit.Y is a wholly owned subsidiary of A's state-owned enterprise group and has an independent legal personality.The company is in the development period of rise,the rapid expansion of enterprise scale,large investment,long industrial chain,especially overseas business has developed rapidly.More and more high control requirements and all kinds of potential risks increased.The urgent need for the audit work to further develop prevention,discovery,control functions,pay close attention to the weak link of the production and operation of the early risk predict accurately,identify problems,timely prevention and remedy system and system defects,enhance the level of management and control and anti risk ability.At present,Y company has used the risk oriented internal audit in specific projects,it is more advanced in the application of risk oriented internal audit in our country energy enterprises,but there are still many problems in its application,the application and the existing problems are discussed,and suggestions for the optimization of Y company risk oriented the problem of internal audit.The thesis mainly adopts the research methods of literature research,investigation interview and case analysis.Through literature collection,scientific understanding of the formation of energy for the enterprise internal audit status,after combining with the case,to study the application of risk oriented internal audit,improve the internal management system and method,finally according to the research of Y company in the internal audit risk oriented application examples for the development of China's state-owned energy enterprise risk oriented internal the audit proposed universal recommendations.