The Integration Application Research Of Internal Control And Risk Management Case Study Of Typical Power Grid Enterprise

Nowadays,establishment of internal control and risk management system in most power grid enterprise has been deep into the processes,jobs,systems,assessment and other aspects,but with the supervision of central authority to state-owned enterprises more and more powerful,the density and depth of external audit continued to strengthen,resulting in growing of internal control compliance risks.Therefore,need to vigorously promote culture of internal control,establish a reasonable,specification,flexible and stable business risk control framework of integrated management,so that internal control standards could rooted in the values and behavior practice of employees.Domestic and foreign research results of internal control usually start from the internal control system establishment,internal control of business lines,five elements of internal control study,and select internal control theory or business operation as a starting point.Lack of a set method within case analysis and application from the point of industry practice internal control cases,including industry case collection,problems analyze,the management standard comparing,self-built case library and integration application.The study establish classification framework of internal control irregular typical case by collect,analyze,organize industry typical internal control and risk management cases,combined with internal control and risk management features of typical grid enterprise,select key types cases(e.g.funding irregularities,bidding irregularities,etc.)compile the internal control and risk management typical Casebook set,including case description,control activities.Supplemented design internal control and risk management case exam,develop case analysis materials,optimize derive results of the internal control and risk management measures,wealth applied scene of internal control management typical Casebook set,to assimilate into building the whole life cycle management of internal control and risk management culture,so as to enhance internal control and risk management of power grid enterprise from point to an area,to achieve the goal of " History is a mirror that we inspect ourselves and modify behavior".