Research On The Synergistic Operating Mechanism Of Audit Supervision Of Chinese Petroleum Enterprises

In recent years,Chinese petroleum enterprises are faced with double pressure because of a long-time low oil price and the domestic oil&gas system reform.In the process of improving quality and efficiency of petroleum enterprises,audit plays a more and more important role.Meanwhile,the requirement of "audit full coverage" asks for a stricter audit supervision for petroleum enterprises.However,the contradiction between the increasingly onerous audit tasks and the lack of audit resources demands prompt solution.This paper studies the operating mechanism of audit supervision,introduces Synergy Governance Theory,and deeply explores what can be promoted in the collaboration among the national audit,the civil audit and the internal audit.This paper discusses how to give full play to the overall effectiveness of audit supervision system with limited audit resources,so as to obtain useful research results and overcome the bottlenecks encountered in the current audit development process.First of all,there is the literature review,defining the key theories and concepts involved in this paper,and explains the connotation of Synergy Governance Theory,the theoretical basis and necessity of constructing the synergistic operating mechanism of audit supervision is also explained.Secondly,audit results announcements released by Audit Commission,the information released by the local audit authorities and the petroleum enterprises,the paper publications,the financial media reports,and some of the application of public information were collected in this paper.Based on these reclassification information,combined with the two typical cases in practice,this paper comprehensively summarizes the current situation of the audit supervision of each audit supervision subsystem of petroleum enterprises,and finds that each subsystem remains to be improved in terms of the synergistic effects among the audit and supervision of coverage,resource allocation and use of the auditing results.Thirdly,according to the internal logic of Synergy Governance Theory,this paper constructs the synergistic operating mechanism to meet the practical needs of audit supervision in petroleum enterprises,and analyzes the feasibility,construction principle and realization path of this synergistic operating mechanism.It clarifies that the audit supervisory subsystem should be combined to achieve the synergistic effects among audit full coverage,resource allocation and the application of audit results,and finally realizes the overall effect.Finally,the synergistic operating mechanism is applied into audit practice,and the corresponding solutions are put forward according to the audit requirements of petroleum enterprises and the problems found in the current situation research.