A Study Of Auditing Over The Refinery And Chemical Processes Of CNPC

As an integral part of China’s national economy, the refinery and chemicalsenterprises of CNPC plays a vital role in the national economy. And as a means ofcorporate governance, sufficient importance should be attached to and strength put ininternal auditing. By studying the auditing refinery and chemical of CNPC and analyzingthe internal auditing operation of auditing process, the author tests to set up the internalauditing mode of the refinery and chemicals enterprises of CNPC. By research of theproblems of refinery and chemical enterprise internal auditing, the author tries to find outsome standpoint and conclusion in order to solve the related problems of refinery andchemical enterprise internal auditing, improve internal auditing system of refinery andchemicals enterprise, have a good role to guide the internal auditing work of refinery andchemical enterprise.The article is divided into six parts. The first part is preface. It makes a briefintroduction to the background as well as the value of the study, gives a succinctdescription of the status quo with the studies of internal auditing conducted at home andabroad, and touches upon the train of thought and structure of the writing. The second partis the relevant theories of enterprise internal auditing. The essay gives an account of therelevant theories concerning the internal auditing of enterprises by way of describingentrusted agency, economic responsibilities, sustainable development as well as macrocycling theories in auditing. The third part is the case study. The paper takes arepresentative case of CNPC, namely, JL Chemical&Petrochemical Corp, as the guineapig, and makes a detailed analysis of the problems with its internal auditing, and furtherclarifies the importance of the existing strategies with refinery and chemicals enterprise forinternal auditing as well as the system of methodologies. The fourth part is the status quowith the auditing operations with the refinery and chemical processes of CNPC. By delvinginto the status quo with the auditing operations with the refinery and chemical processes ofCNPC, the author sheds light on the prominent problems found in internal auditing, thereby further bespeaking the importance of auditing. The fifth part is the solutions of theauditing operations with the refinery and chemical processes of CNPC. The author putsforward the related solutions of the auditing operations with the refinery and chemicalprocesses of CNPC. The sixth part is the conclusion and prospects. In the end the authorgives the conclusion and prospects about the processes by summarizing the whole article,disclosing the deficiencies of the study and laying bare the efforts to be made.For guiding practice, theory is the instrument which owes its origins to the summationof practice. And the priority for refinery and chemical processes of CNPC lies inconducting guidance over our routine operations by making skillful use of the theories atour command and those in the processes of being learned. And only the operations thathave withstood the testing of practice can claim to be conducive to the development of theenterprise. By so doing we can ensure that much headway be made in the auditing ofrefinery and chemicals enterprise and other tasks.