Case Study Of Internal Auditing About Dg Oil Field

With the increasing market-oriented reform,the rules of the market will be more open and transparent.At the same time,oil industry are facing increasingly fierce global competition,they were actively forced to participate in the open economy under the new system of competition with free and orderly flow of production factors and the optimal allocation of resources.Therefore,oil enterprises must build a perfect internal audit system with the international market to deepen the reform.It is not only the government to actively introduce various policies to improve the internal audit work requirements,but also social groups such as China Internal Audit Association and other organizations have revised the internal audit standards to improve the internal audit of enterprises.Efficient internal audit can play a role in monitoring and rationally optimizing the corporate governance structure,reducing the possibility of financial fraud,accelerating the efficient operation of enterprises,strengthening internal control and restraint mechanisms,improving economic efficiency and ensuring the smooth operation of enterprises.DG oil field company has many production departments,complex organizational structure,high operating continuity characteristics of its internal audit is much more difficult than other enterprises,based on the economic responsibility of the internal audit is the indispensable management of DG oil field composition.In this paper,we combined with internal audit,corporate governance,risk management and other related knowledge.Then we choose DG oil field as an example taking the literature research,case analysis and other methods;analyze the oil industry enterprise internal audit system,the status quo and the effect.This paper studies the existing problems and reasons of the internal audit.And suggestions are put forward,which is helpful to the improvement of the internal audit system of China's oil industry.