Internal Audit Risk And Control Approach Of JZ Power Supply Company

As an important part of modern audit system, the main objective of internal audit has already changed, from a initial order of checking error to prevent abuse to currently the operation audit and management audit in a dominating position, playing an increasingly important role in areas such as strengthening internal controls and enhance business management and economic efficiency.With the rising expectation of internal audit, the audit risk attracted more attention. How to prevent and control the risk bring audit professional into new issues.The internal audit career of power enterprises started almost at the same time as our internal audit, established a standardized system of auditing organizations.But affected by government-in-one business and monopolized by the re-production, light management thinking for a long time, the developing pace of internal audit has lagged far behind the developing pace in the enterprise, the role of internal audit has not been fully exploited, the internal audit risk gradually emerge, especially in city-level power supply companies, the performance of more to highlight.With the deepening of the electricity system reform, the government has stepped up monitoring, the media also pay more attention, the internal audit of the power enterprises will assume more responsibility, and therefore faced with a greater risk. Audit risk control at a reasonable level and audit quality improvement become the primary issues for the power companies to address.Having a risk-based audit and applying the model may be provided for effective control of the business and to guard against the risk. Through the risk causes analysis, this paper focus on JZ power supply company's internal audit at this stage, think it is not suitable to have all the application of the audit risk model, but you can use it to help guide and carry out internal audit work, arrange the audit plans and determine audit priorities. And in accordance with the status of internal audit in JZ power supply company, the paper also provid risk control methods to provide reference of effective control of the risk and change our thinking and understanding of business.