Research On Internal Audit Optimization Of JD Electric Power Collective Enterprise

In recent years,on the one hand,the state has continuously strengthened its emphasis on audit work and strengthened the party’s absolute leadership over audit work.The State Grid Corporation of China complied with the requirements of the state and continuously strengthened the implementation of internal audit work.On the other hand,with the continuous deepening of the power system reform,the government’s supervision has been continuously increased,the social attention has been continuously strengthened,and the management requirements for intensive and lean management of power collective enterprises have been continuously improved.As an important means of corporate governance,internal audit can evade business risks,supervise corporate economic behavior,improve corporate governance structure,avoid fraud,and bring value to enterprises.It is increasingly becoming a sustainable and healthy development of power collective enterprises.Guarantee.This paper studies the internal audit of electric power collective enterprises by using representative literature research methods,field investigation methods,case analysis methods and other research methods.Through the review and summary of the relevant internal and external auditing results,the internal control theory,the fiduciary responsibility theory and the value chain theory are clearly defined and interpreted,discuss the current situation of internal audit of power collective enterprises.This paper mainly takes JD electric power collective enterprise as the research object,comprehensively understands the status quo of its internal audit,analyzes its existing advantages and disadvantages by SWOT analysis method,and deeply analyzes and sorts out its current situation and existing problems.Further propose improvement measures,the focus is on optimizing the internal audit environment,optimizing the internal audit system structure,improving the professional competence of internal auditors,introducing the internal audit intermediary entrustment system,improving the internal audit results conversion mechanism,Optimize internal audit methods,strengthen internal audit quality control,and increase internal audit accountability,etc.,propose internal audit optimization programs and safeguard measures.