The Research On Value-added Internal Audit In Electric Power Enterprises

Economic globalization today, in accordance with international development trends, internal audit has entered the value-added stage, such value-added internal audit is not purely theoretical research results, but a new internal audit which due to modern business increased risk, corporate governance structure changes, the strategic reorganization of internal organization and many other reasons. As the electric power system reforms are deepened in recent years, electric power enterprises' management level increases unceasingly with the management span enlarges unceasingly, they are facing growing operating risks, furthermore various legal people enterprises require to establish and improve modern enterprise system and effective company governance structure, the internal audit is the important form of supervision which enterprises have had higher demand for objectively. So how to change the service way, satisfy enterprises'needs and increase the value of enterprises have become the problems that they must be concern. Firstly, this paper describes the background, the content, and the realize mechanism of the value-added internal audit theory. Secondly, it reveals the problem of electric power enterprises' value-added internal audit from the concept of internal audit, internal organizational model, internal audit scope, overall quality of the internal audit staff, internal audit technology, internal audit relationships, performance evaluation for internal audit department and other aspects. Then it applies accountability theory, corporate governance theory, risk management theory and value chain theory to analyze the reason for the problem. The reason are as follows, the degree of corporate governance is weak, electric power enterprises are lack of internal control, awareness of overall risk management and concept of value chain. Finally, some related countermeasures are proposed. Countermeasures are as follows, to increase the publicity for value-added concept, to perfect quality control system of internal audit, to build the harmonious atmosphere by marketing internal audit, to perfect the property structure and corporate governance, to enhance the sense of risks and establish dynamic risk management system, to implement internal audit based on value chain, to design the performance evaluation program for value-added internal audit department based on Balanced Score card. So to perfect value-added internal audit quickly can provide forceful guarantee to explore the potential benefits for electric power enterprises.