Research On Value-added Internal Audit Optimization Of H Electric Power Enterprises

Under the process of continuous economic globalization,in order to develop more safely and smoothly,power enterprises must not only expand the market,innovate production technology and strengthen marketing services,but also optimize the internal governance of enterprises.As an important part of the audit system,internal audit has a direct relationship with the internal governance of modern enterprises,and value-added internal audit essentially expands the power of internal audit of enterprises,which can enable enterprises to achieve value appreciation on the basis of value-preserving operation.In recent years,with the continuous change and development of the social and economic environment,more and more power enterprises have begun to pay attention to value-added internal audit work,and regard it as a key task to promote.However,there are few actual research cases of value-added internal audit applied to power enterprises,so this paper optimizes the management efficiency improvement of H power enterprises based on value-added internal audit.This article first discusses the four aspects of internal control theory,information asymmetry theory,value chain theory and risk management theory,and analyzes the application of these theories in electric power enterprises.Secondly,combined with the actual investigation of relevant power enterprises,the problems and causes of the internal audit of H power enterprises are analyzed.According to the relevant standards and norms promulgated by the state and the industry and the actual understanding of H power enterprises,on the basis of constructing a value-added internal audit evaluation index system applicable to H power enterprises,the following ideas are provided for the problems of weak professional ability of auditors,single internal audit work content and lack of work integrity,poor standardization of internal audit system,low effectiveness of information audit,and weak independence of internal audit departments: enhance the professional ability of value-added internal auditors to enrich the value-added internal audit content.Emphasize the follow-up audit of the whole process before,during and after the event to pay attention to the integrity of the audit work,improve the construction of the internal audit system,use information technology to promote the efficiency of value-added internal audit,and ensure the independence of the value-added internal audit department.At the same time,four supporting measures are proposed to strengthen the value-added internal audit concept,create a value-added internal audit cultural environment,ensure the effective establishment of information communication channels and actively expand the value-added functions of other ways,and analyze the application of H power enterprises through the above optimization measures to ensure that the enterprise can carry out internal audit more scientifically and efficiently in the future and achieve the business goal of preserving and increasing value.