Research On Countermeasures Perfecting Internal Economic Responsibility Audit Of The DY Oil Production Company

Under the new normal of China's economy,Internal Economic Responsibility Audit has been paid more and more attention by petrolrum enterprises because of its function of supervising and restraining the operation of power,strengthening anti-corruption and promoting integrity.As a subordinate unit of Daqing Oilfield Limited Company,DY Oil Production Company has steadily strengthened its Internal Economic Responsibility Audit in recent years.However,with the change of the mode under the new normal of China's economy,many problems arise.Under the limited of time and audit resources,which become important issues are that how to complete the Economic Responsibility Audit under a good quality and quantity and how to improve the application of audit results for the internal auditors of Oil Production Company.The purpose of this paper is to take the Internal Economic Responsibility Audit of DY Oil Production Company as the research object,research the countermeasures to improve the Internal Economic Responsibility Audit of Oil Production Company,and improve the efficiency and quality of the work.By means of literature retrieval and investigation,this paper analyses the current situation of Internal Economic Responsibility Audit of DY Oil Production Company,uses qualitative analysis method to analyze the main problems,uses quantitative analysis method to analyze the causes of the problems,and uses interdisciplinary research method to integrate WBS and programming solver into the project management of the audit.On the basis of reviewing the relevant research and theory of Internal Economic Responsibility Audit,this paper analyses the problems of Internal Economic Responsibility Audit in DY Oil Production Company,such as project delay,omission of key items,incomplete of the audit corrective actions,and puts forward some countermeasures from the aspects of project planning and management,audit preparation and implementation,and the corrective actions.Firstly,we should do a good job in the planning and management of audit from the aspects of planning,project management,communication and coordination,and the system establishment.secondly,we should pay attention to the application of audit investigation,risk assessment,borrowing specialists,improving coordination mechanism,and strengthen the construction of audit informatization in the stage of audit preparation and implementation.thirdly,we should improve the implementability of audit recommendations,clarify the responsibility ofcorrecting,set up a perfect system of audit corrective action,in order to ensure that the action of audit correcting is controlled.Finally,we should strengthen the training of both auditors and staff to make the audit work smoothly.According to the analysis of this paper,in order to improve the Internal Economic Responsibility Audit of DY Oil Production Company,we should strengthen the planning and management of the audit,optimize the approach of Internal Economic Responsibility Audit,strengthen the supervision and control of the audit corrective action,and strengthen the training of both internal auditors and staff to improve the quality and efficiency of audit work.