Research On Internal Audit Of L Power Supply Company

In January 2018,the provisions of the national audit office on internal audit work(decree no.11 of the national audit office)issued by the national audit office made clear requirements on improving internal audit management and strengthening internal audit supervision,which also kicked off the reform of the internal audit management system.As the "leader" of state-owned enterprises,power grid company plays an important role in the reform of state-owned enterprises and the development and reform of internal audit of state-owned enterprises.However,the national audit office’s multiple audits of power grid companies have exposed a large number of urgent problems in their internal audit.Accounting on the characteristic of the power supply company that has large scale,it has been selected as the research objection.Through detailed introduction and analysis about the power supply company can provide some references for internal audit of the entire power grid industry development and conducive to the further development of the state-owned enterprise internal audit.According to the “found the problem-analysis problem-problem solving” thesis suture,combined with the entrusted agency system,the trustee responsibility system and information theory,this thesis regard L power supply company as a typical case and make a detailed introduction of it where the organizational structure of internal audit,the audit principles and responsibilities,the audit process,audit to carry out the situation of the specific circumstances.And this thesis focuses on the analysis of the cases related to the economic responsibility audit of the company and the project audit.It can not only summarize the common and special problems existing in the internal audit of power supply companies and power grid companies,but also make an in-depth analysis of the causes of the problems,and put forward targeted improvement Suggestions to help the case company improve the efficiency and quality of internal audit,so that the internal audit can better create value for the company.It also can provide solutions to the homogenization of internal audit of power supply companies,improve the work efficiency and quality of internal audit of the entire power industry,so as to promote the development of internal audit of stateowned enterprises,and realize the role of internal audit in maintaining and increasing the value of state-owned assets.