Internal Audit Risk Of State-owned Coal Enterprises And Countermeasures

With the continuous national economic growth,internal audit plays more obvious role in the enterprises management and control of risk.But some enterprises attach less importance to the risk of internal audit,without ability to realize the potential dangerous caused by the risk of internal audit,which hinder the development.Coal industry,as an industry implementing the reform,has great significance for the reform by strengthening the supervision and reducing the production capacity.As the supervision and management department,the internal audit department of state-owned coal enterprises has the responsibility to protect the supply side reform and other major policies,and has the obligation to timely find out major problems such as illegal overproduction and overselling,cross period revenue recognition and so on.However,with the in-depth development of the internal audit work,due to the various fraud means of the audited units,the lack of internal control procedures,and other reasons,the internal audit risk faced by audit members has increased dramatically.Therefore,it has become an urgent problem for state-owned coal enterprises to further standardize the internal audit work,recognize the internal audit risk in time and control the internal audit risk at a low level.In this thesis,the author do a deeply research by setting one coal group company A as the main research object,based on importing a large number of detailed introduction cases,to analysis internal audit risk,causes and strategy faced by this company A.Firstly,the author descripts the background,meaning and Relevant documents at home and abroad of the research.Secondly,more details put on the theoretical framework and research ideas.Thirdly,the author introduces the institutional setup and risk of the internal audit in company A,and then make a systematic analysis on the internal audit risk,to draw which including risks of fraud,concealment,control,establishment of institutional management authority and auditor’s ability.Fourthly,to make a conclusion of these risk causes through analyses the problems proposed previously.At the last,according the analysis of the causes,to give the control measures on the internal audit risk from reconstruction of the management system of audit institutions,improvement of internal audit risk management control,etc.In this paper,through the systematic analysis of the internal audit risk of a coal group company,the causes and Countermeasures of the internal audit risk of a company are studied in detail.Through the analysis and research,it can provide some reference and reference for the internal audit risk management and control of state-owned coal enterprises.