Research On The Internal Audit Issues Of GD Power Company

With the further deepening of the reform of the power system,Power generation enterprises are facing increasingly fierce competition.In the new round of reforms,Guodian Power Development Co.,Ltd.(referred to as China Guodian Corporation)was merged into the National Energy Group.Changes in this system have resulted in changes of internal audit methods.General Secretary Xi Jinping proposed to reform the audit management system in the report of the 19 th National Congress of the Communist Party of China.In the report,he put forward to standards of the company internal audit for higher requirements.Meanwhile,there are still many problems in the internal audit work of GD Power Company,therefore,the company need more new internal audit ideas and methods urgently,which could fully exert roles of internal audit.Based on the above background,this article adopts the article and case analysis method.Starting from the content and internal audit process of China Guodian Corporation,it analyzes specifically the main problems and main causes of China Guodian Corporation internal audit practice,and put forward some relevant countermeasures and suggestions aimed at improving the internal audit problems in practice of GD power company.The research results not only help the company improve its internal auditing standards and practices,but also can extend the research ideas or research results of the thesis to the internal auditing activities of other power companies,which has significant effect of improving the efficiency of business operations.