Risk Oriented Internal Audit Study On Application Of Electric Power Enterprises In China

As an advanced productive forces and basic industries,electric power enterprise in China to promote the development of the national economy and played an important role in social progress.Electricity market reform but offer unlimited opportunities for electricity at the same time,it also brings certain risks.Electric power enterprises can survive and develop under these conditions,depends to a large extent on risk management and control.Therefore,power companies must be replacing traditional with new risk oriented internal audit internal auditing in order to cater to the corporate control of the risk,reduce business risk,and achieve value added services for the power business.Chinese scholars since the beginning of the 21 st century began to study risk-oriented internal audit,recognized the importance of risk-oriented internal audit and had a lot of theoretical analysis,but very little on how companies apply this analysis.Based on this background,through concrete case studies applied risk oriented internal audit in enterprises of our country and helped in the spread of risk-oriented internal audit of China's enterprises in the application has some reference.Through used case research of method,paper selected m power company as case company,and with internal audit and risk oriented internal audit of basic theory on risk oriented internal audit in m company of application aspects do has full introduced,combs out m company in risk oriented internal audit application aspects made of achievements,and exists of problem,and on exists of problem for has causes analysis,for m company proposed perfect countermeasures of while will case analysis results promotion to China other of power company in the to.This paper is divided into five chapters.Chapter one expounds the background,explain the purpose and significance of the research.And identified key research methods.Chapter two introduces the theory of internal audit and risk-oriented internal audit knowledge and the domestic and foreign research status and application of risk-oriented internal audit analyzed.Third chapter introduces m company and application of risk-oriented internal audit in company m was described.Fourth chapter analyses the necessity of application of risk-oriented internal audit in company m,summed up the m in risk-oriented internal audit's achievements and existing problems,and on the basis of analysis of the problems,corresponding measures are proposed.The fifth chapter summarizes the conclusion,and make recommendations for other electricity companies.