Research On Internal Audit Strategy Of Power Grid Enterprises

The electric power industry is an extremely pivotal pillar industry in China's economic development.It is the forerunner and leader in the rapid progress of the national economy.The better and faster development of the electric power industry will also play a decisive role in the construction and development of China's economy and society..In recent years,China has promoted supply-side structural reforms,prevented the mitigation of coal and electricity overcapacity risks,demanded the elimination of backward production capacity,and strictly controlled the scale of new production capacity,and encouraged and promoted the implementation of reorganization and integration by power generation groups,which means that the power industry will face new changes and challenges.As an important part of internal control and supervision,internal audit plays an important role in standardizing corporate management behavior and improving management level and effectiveness.It is an important part of corporate governance mechanism.Power grid companies established a relatively complete internal audit system from the top to the bottom,and they have been carrying out more effective work.In view of this,how can power grid companies further improve their internal audit strategy,define their strategic positioning,establish a vision for internal audit development,and provide overall and guiding planning for the long-term goals of internal audit work to be achieved in the future,so as to promote the healthy development of power grid companies and become the current grid companies Urgent problems to be solved.This article combines the particularity of power grid companies with the internal audit strategy theory,analyzes the current status and existing problems of internal auditing in power grid companies,and clarifies the strategic positioning of internal auditing for power grid companies.Aiming at the important issues such as the current failure to achieve full internal audit coverage,the function of the internal audit"immune system" that has not yet been fully utilized,and the fact that the internal audit personnel team has not been perfected,we have proposed a strategy to improve the internal audit coverage of power grid companies and prevent them from economic liabilities.The strategic concept of the strategic and internal audit talent strategy enables the grid companies to form an internal audit strategy that can better serve the company as soon as possible so as to bring more economic benefits to the company and enhance the ability of the grid company to resist risks.Conforms to the in-depth development of China's power system,the state released the "13th Five-Year Plan" for electricity development,the "13th Five-YearPlan" national audit work development plan,the state's efforts to strengthen the supervision of state-owned enterprises,and the continuous expansion of power company development In the background,the power grid companies further improved their internal audit strategy,established the vision for internal audit development,and conducted overall and guiding plans for the long-term goal of internal audit work to be achieved in order to promote the healthy development of power grid companies is very realistic.