Perfecting The Countermeasure Research Of The D County Electric Power Enterprise Internal Audit

In the modern enterprise system, internal audit is an important internal balance mechanism of self supervision, enterprise through the internal audit organization to supervise the financial and economic activities of their own situation, to review and evaluate the legality, compliance, effective supervision and control, and thus for enterprise internal control the implementation status. Because of the particularity of electric power industry:the internal environment such as long construction period, strong technology, wide range of professional, such as change of site construction is to increase the difficulty of power engineering audit. Based on the recent development of the internal audit of the power supply system and investigation on some county-level power enterprises found that due to the institutional affiliation the internal audit, internal management, the degree of attention of leaders led to problems of poor independent internal audit, internal audit institutions to perform their due responsibilities and obligations, Lead is not in place of the economic behavior of supervision and restraint, coordination and communication between the audit object is not enough, the relative lack of audit resources, audit service consciousness is weak, the internal audit activities rarely involve enterprise decision-making and corporate risk management, more difficult to play its important role.With the rapid development of electric power enterprise, internal audit in the financial management and audit staff has also done a lot of beneficial exploration, to promote the development of the electric power enterprise financial group, intensive operation, but limited to the traditional audit methods and audit work for the audit work, it is difficult to be objective. Therefore, how to enrich the connotation of audit, audit methods expand extension. The innovation of audit, improve audit quality, make the audit work to play a greater role in maintaining the stability of the power system and improve the management efficiency, is the power of audit. Domain which is urgent to study the problem. In this paper, by analyzing present situation of the current electric power enterprise financial management and internal audit work, to guard against the risk of audit, promote the county-level power enterprises standardized management, further enhance the company according to the corporate governance level.This paper takes D county power company as the research object, by combining the characteristics of power industry and the D county power company, based on the discussion of the related theory of internal audit, by setting the administrative institutions, audit scope, audit personnel and other aspects of in-depth analysis and research, aiming at some factors restricting the development of the internal audit of enterprises and the existing problems, put forward proposals and feasibility related countermeasures, so as to strengthen the internal audit plays an important role in the power enterprises. We also hope that through the present situation of internal audit in our country electric power enterprises and the existing problems of understanding and understanding, from the point and the surface, guarantee the power of business activities to the correct direction ensure the operation efficiency of electric power enterprises, and provide valuable references for the internal financial audit of the power industry.