Research On The Internal Audit Issues Of A Power Generation Limited Company

With the reform of power system, Power generation enterprises are facingincreasingly fierce competition and the market uncertainty increases greatly. Inorder to guard against operational risks and improve economic benefits, as well asadapt to the increasingly fierce market competition, power generation enterprises putforward much more highly expectations on the internal audit. However, for a longtime, power generation enterprises affected by the thought of government and fir mintegrated monopolies and attach more importance to production than management,the development speed of internal audit was far behind the whole enterprise,lead internal audit can not meet the objective needs of enterprise development. Inthis context, the establishment of a sound system of internal audit to ensure theefficiency and effect of operating activitie s is of great significance for powergeneration enterprises.Based on the discussion of the basic theories on internal audit and takes Apower generation limited company as the research object, This paper firstly analyzedthe problems about internal audit settings, audit scope, audit resources and auditquality in the company. And then discussed in deathly the reasons of those problemscombined with the characteristics of the power industry and the enterprise. Andfinally put forward some relevant countermeasures and suggestions aimed atimproving the internal audit problems in practice of power generation limitedcompany. Also looking forward to deepen the understanding of internal audit statusand problems of power generation industry, and to provide valuable suggestions onhow the internal audit activity make the business activities of power generationindustry efficiency and effectiveness.