Research On Internal Audit Of Energy Saving And Emission Reduction Project Of AY Group

As the country gradually realized the importance of energy conservation and emission reduction,the audit of energy conservation and emission reduction at the national level has become a very important part of environmental audit.As an audit that is continuing to develop in our country,the study is still evolving and there are more and more experts and social auditors working on it.The audit of energy conservation and emission reduction is gradually developing from the national level to the social and internal auditing level.Becouse of the state's strict environmental inspection and be strict with itself,In June 2017,AY Group carried out the first internal audit of energy conservation and emission reduction projects.During the half of years,AY Group has conducted an internal audit of all energy conservation and emission reduction projects.This paper conducts a research and analysis on the internal energy conservation and emission reduction project audit of AY Group by combining literature research method,field investigation method and case analysis method.The internal audit of energy conservation and emission reduction projects was not disclosed.The report was used only by the management of AY Group.On the one hand,the whole process of the audit work is sorted out and studied to analyze its rationality and integrity.On the other hand,it is to study the problems existing in the audit process,analyze the reasons for these problems and put forward corresponding solutions.And in the process of the research focus on the problem of the evaluation index system for energy saving and emission reduction projects,on the basis of the evaluation index system of the original AY Group,try adding some evaluation index,to construct a more complete application in iron and steel enterprise evaluation index system.The audit result of AY Group was different from that of energy saving and emission reduction.Management was not satisfied.This exposed many problems in the audit.For example,the audit work which in the specific implementation did not matched the audit plan in many ways.After consulting the audit work draft,it is found that some audit evidence obtained by the auditor was lack of reliability.Because the evaluation index system developed by the internal auditor was not sound,the audit result could not fully reflect the business performance of the enterprise.After the above problems werediscovered,the causes of these problems were analyzed and the solutions were found.Finally,it tries to help its internal auditors to construct a more complete evaluation index system for AY Group.This is instructive to AY Group.