China's Petroleum Enterprises Internal Audit Quality Control System Research

Audit the audit of the quality of life, it determines the success or failure of the audit of the audit department and the survival and development. As China's economy continues to develop, the quality of the audit work increasingly demanding. How to ensure that the oil companies audit the quality of their work? The author believes that the quality of the audit work control is one of the effective measures, and improve the quality of auditing is a necessary condition to avoid a reliable guarantee of audit risk. April 1, 2004, the National Audit Office issued the "auditing organs audit quality control methods (draft)," the main elements of a "quality control audit programme" exports 100. This approach to the introduction of "auditing standards, improve audit quality, clear audit responsibility" to the more specific requirements, both government audit, internal audit, or the social audits have important theoretical value.In view of this, "audit quality control" of the topic, whether now or in the future, will have a far-reaching impact, we need to audit workers to conscientiously study and discussion.In 2008, China's petroleum enterprises Corporation ( "China's petroleum enterprises") meeting, the party group made clear in the coming period the goal is to speed up the building of a comprehensive international energy companies. There is no doubt that China's petroleum enterprises goal is to build a world-class companies, and world-class companies must have world-class management, the audit indispensable first-class, first-class quality of the internal audit,Control is essential. Looking at the world top 500 enterprises, especially those century-old store, without exception, implemented a rigorous internal audit and supervision system, strengthening internal audit and audit quality control has become a world-class company's key management concepts. As the saying goes, once the rights are likely to lose their supervision corruption, the business activities of enterprises if the lack of an effective audit and supervision can be easily get out of control, a "black hole", And the larger the enterprise level, the more complex the structure, the greater the possibility. After 10 years of rapid development, China's petroleum enterprises has reached the scale of the total assets of 1.54 trillion yuan over the beginning of the establishment of more than doubled, accounting for about one-tenth of the central enterprises annually scale of investment in over 2,000 billion ; trillion yuan in sales income in the world top 500 in the rankings up to No. 24. China's oil like such a huge enterprise groups, if left a strong and effective audit and supervision of audit quality control, the consequences are unimaginable. Last year, China's oil companies return to the A-share market, the three regulatory and social concern to the public to bring us the unprecedented pressure, investors has increasingly emphasized the importance of corporate governance, internal control and risk management, Value to the supervisory role of the internal audit. In addition, we should realize that building a comprehensive international energy companies, we should not be able to take that kind of simple extension of expansion, and the old way of extensive management, we must change approach to development by relying on scientific and technological innovation and management innovation, and optimizing the allocation of resources, efforts to achieve security, clean development, and conservation development. The audit must adapt to this new situation and new requirements, it is necessary to take resolute and vigorous audit quality control measures in the management efficiency audit to make vigorous efforts to,Yet for the company to achieve faster development to provide better services and more effective protection. This paper from the system, proceeding from the principle of years in the oil audit trial of practical experience, and explore China's petroleum enterprises internal audit quality control and effective measures to enhance the quality of the internal audit is of great significance. First, to strengthen the internal audit quality control, improve the quality of auditing help bring into full play the internal audit function, the successful realization of the basic functions of internal audit.Secondly, to strengthen the internal audit quality control for the entire development of the cause of internal audit has a key role. Internal audit is in the development of improved continuously improve its quality achieved under the precondition of "raise the quality of auditing is to promote development of the cause of the audit fundamental way" to strengthen the internal audit quality control, improve audit quality is bound to China's petroleum enterprises develop their own internal audit have a positive impact.Finally, strengthening the internal audit quality control for China's internal audit quality control criteria developed to provide the basis for practice. "Internal audit quality control standards," China's promulgation of the audit profession " building needs, is China's internal audit to the needs of the world, but also China's petroleum enterprises Internal Audit and the international track needs.This paper is divided into five chapters.The first chapter of "Introduction";Chapter II "China's petroleum enterprises internal audit quality control of the content, standards, principles,"At present, China's petroleum enterprises headquarters organs located 27 management functions, one of which is the Department of Audit, general manager of the company in the direct leadership of Comrade Jiang Jiemin working under. Its institutions used the "vertical leadership," the two or three audit mode: the headquarters for an audit of the organs (eight professional offices, such as the economic responsibility audit, the audit infrastructural projects, etc.); and the regional companies professional branch independent or semi-independent audit or an audit Centre(Semi-independent, referring to the co-location with other departments, such as the audit, internal control management, etc.); some regional companies under the Audit Office Audit Section (such as the Daqing oil field, Liaohe Oilfield, etc.). Headquarters audit of the implementation of "audit" of ideas, unified deployment audit staff strength. As of February 2008, China's petroleum enterprises internal audit there are 774 with 2384 audit professionals. Nearly five years, the accumulated 28,676 projects completed audit trial to deal with discipline and correct violations amounted to 24.1 billion yuan, 10.9 billion yuan for increasing revenues and reducing expenditures, the effective discharge of an "economic" Guardian of the duties, has become China's petroleum enterprises to strengthen management to improve the management, efficiency an indispensable support forces.China's petroleum enterprises in the implementation of the internal audit quality control, in addition to its own inherent in accordance with the content, standards, principles of operation, the light of the National Audit Office also developed and presented the "audit authority to audit quality control (Trial)" (Order No. Audit 6), the relevant national laws, regulations, policies, the China National Petroleum Corporation, the company shares the standards, norms and regulations, And the development of industry standards, norms and regulations promulgated the "China Petroleum and internal audit trial of norms" ( "China's oil internal audit norms" One), the specialized companies and regional companies to formulate corresponding Accordingly, the "internal audit quality control standards "or" trial work approach. "Chapter III "China Petroleum internal audit quality control analysis of the existing problems" First oil from China this chapter internal audit quality control macro level about the problems, including auditing system to be straightened out, the quality of audit staff needs to be raised, the audit laws, regulations, rules to be improved, the number of tasks in the work of the audit to be adjusted four aspects. Secondly, expounded China's oil internal audit quality control at the micro level the seven issues, Including some audit staffing unreasonable lack of scientific; on-site audit lack of timely and effective process control; existing internal audit quality control system in the quality control of the breadth and depth of insufficient quality review of the existence of the phenomenon of a mere formality, even in the individual audit quality control of the important aspects of the audit inspection of a "vacuum" of the audit team members and the internal division of responsibilities unknown, uneven distribution of workload, the more competent dry, the less can not stem, in the so-called "those who can afford more than the" anomaly; feedback lag-site audit, the quality control of the link between communication channels are not smooth, timely and accurate audit leadership can not grasp the dynamic field audits; lack of audit quality relative to the audit of project performance evaluation system, as well as select auditors, right, Lee unity punishment; on the audit uncovered problems Beipanchanli focus on rectification and reform, and relatively few penalties, the audit did not fully reflect the authority,in effect increasing the audit staff investigate violations of the law and discipline evidence difficult, the full impact of audit evidence and conclusions of the objectivity of the audit, the audit also a greater impact on the quality of the project. Third, expounded China's internal audit quality control oil in the course of the issues (including advance, in the matter after the issue), this part of more specific, detailed, are in the process of the practice after hearing the fact that derives from it. On this basis, the above problem has been analyzed for various reasons.Chapter IV "China's petroleum enterprises internal audit quality control Countermeasures"This chapter is based on the above three chapters, the author's thinking and recommendations. The actual oil with China , Proposed deepening of the internal audits of the full sense of quality (the other is the people-centered leadership first, the creation of audit quality control of the environmental infrastructure; second is to seize the key, and stress practical results, quality control audit highlighted the key; three regular inspection, scientific evaluation should strengthen audit quality control mechanism), the strengthening of the internal audit system of quality control system construction( OIA organizations including the establishment of the mechanism for ensuring quality control personnel protection mechanisms, audit accountability, auditing supervision system, the audit working papers and grading review of the audit report, audit quality evaluation system, as well as the quality of auditing accountability system), to strengthen internal audit the entire process of quality control management (for beforehand, in the matter after the existing problems, and the corresponding countermeasures), improve internal audit quality control of the technical support level (First, insist on the audit staff of professional training to enhance operational capacity; Second, improving methods, and innovative means to advance the quality control of audit information), four responses.Chapter V to "sum up"Practice has proved that,China since 1982, "the Constitution" has been identified auditing supervision, auditing theoretical research and auditing practice has been continuously deepened and enriched. So far, many domestic experts and scholars on the quality of the audit work has paid great attention to the audit work is referred to the audit quality control of the agenda. Both newspapers and magazines, or web forums, the audit quality control of the article is not uncommon in our system of laws and regulations have also made corresponding provisions, but objectively speaking, in this regard seems to be a lack of research or some deep-seated, systemic things, the lack of refining, synthesize and summarize the process. It can also be called "Jianchangzhezheng"?Especially against China's petroleum enterprises proposed system, targeted "internal audit quality control" issues should be said to be rare. In such circumstances, it is necessary on the basis of their predecessors, occupy a rich informative data, coupled with their own practical experience of China's petroleum enterprises internal audit practice, on the subject of re-carding and Reflection.By the internal audit quality control of the basic connotation of necessity, purpose and meaning, content, standards, as well as the current internal audit quality control of the problems that exist. At the same time, in the basis of this analysis, the authors put forward the deepening of the internal audits of the full sense of quality, strengthen the internal audit system of quality control system, strengthen the internal audit quality control of the whole process of management and the enhancement of the internal audit quality control of the level of technical support four responses,Expect to be effectively applied to the practice, an effective solution to China's petroleum enterprises internal audit of the current gaps and deficiencies. I believe, this paper presents the views and arguments not only conforms to China's petroleum enterprises internal audit the actual characteristics, but also to other industries or enterprises internal audit will have a positive and effective impact, it is bound to better promote the internal audit quality control of a virtuous development.