Research On Internal Control Audit Optimization Of Q State Owned Coal Chemical Group

In the new economic trend,the coal chemical industry has developed rapidly,but many problems have gradually emerged.As a management tool for enterprises,internal control plays a very important role in managing risks and improving operational efficiency.As a re control of internal control,internal control audit also reflects its irreplaceable supervisory and management functions.In the "Guidelines for Comprehensive Risk Management of Central Enterprises" issued by the SASAC,it is proposed that "enterprises should establish three lines of defense for risk management,with the audit department and the audit committee under the board of directors as the third line of defense.".Therefore,optimizing the internal control audit of state-owned coal chemical enterprises can not only reduce enterprise risks and improve efficiency,but also promote enterprises to improve the three lines of defense.Therefore,it is necessary to study the internal control audit of state-owned coal chemical enterprises.This article selects Q state-owned coal chemical group as a case company,mainly using case study methods,literature research methods,and questionnaire survey methods,from the perspective of internal audit,to study the internal control audit issues of Q state-owned coal chemical group.This article first introduces the background and significance of the study,determines the purpose and content of the study,defines the concept of internal control audit,sorts out and summarizes the relevant literature and theoretical basis of internal control audit,and then introduces the current situation of internal control audit in Q state-owned coal chemical group,using a comprehensive survey Interviews,surveys,and institutional benchmarking have been used to analyze the problems existing in internal control auditing,and targeted optimization plans for internal control auditing in Q state-owned coal chemical group have been proposed:(1)In the audit planning stage,the objectives of internal control auditing should be reconstructed around the company’s strategic objectives and social responsibility objectives,the medium and long-term planning of internal control auditing should be established,and the organizational mode of internal control auditing should be improved;(2)In the audit implementation stage,it is necessary to establish an audit collaboration mechanism,standardize the methods of audit implementation,and improve the degree of audit informatization;(3)In the audit report and subsequent stages,it is necessary to improve the content and form of the audit report,improve the audit accountability mechanism,and improve the dimensions and indicators of audit evaluation.Finally,combined with the actual situation of Q state-owned coal chemical group,this paper proposes safeguards for the implementation of the internal control audit optimization plan.This article is conducive to promoting the internal control audit of Q state-owned coal chemical group to play the role of re supervision of internal control,effectively conducting audit supervision and management of enterprise development strategies and social responsibilities,reducing enterprise operational risks,promoting Q state-owned coal chemical group to better address future issues,and providing a certain reference value for other coal chemical enterprises to carry out internal control audit optimization research.