Study On Internal Economic Responsibility Audit Risk Control Of State-owned Enterprises

After more than 30 years of unremitting efforts,economic responsibility audit has become an important tool to strengthen the awareness of economic responsibility of leading cadres in accordance with the law,improve the management and supervision mechanism of leading cadres,and promote the construction of a system for punishing and preventing corruption.Internal economic responsibility audit as a part of the economic responsibility audit,internal audit institutions entrusted organization personnel,this unit's internal management cadres to carry out economic responsibility of examination and evaluation,to strengthen inner tube cadre management,power supervision and restraint,plays an important role in the cultivation of clean government,etc.However,the internal economic responsibility audit of state-owned enterprises has not been carried out for a long time,the procedures are not standardized,the technical methods are outdated,and the audit results are not fully used,which,to some extent,has affected the in-depth progress of the internal economic responsibility audit of state-owned enterprises.Therefore,this article through to the state-owned enterprise internal economic responsibility auditing research,put forward Suggestions for improvement of the internal economic responsibility audit in the state-owned enterprise,in order to enhance the level of state-owned enterprise internal economic responsibility audit,promote state-owned enterprises to further deepen the internal economic responsibility audit work,give full play to the internal economic responsibility audit in strengthening the tube cadre's important role in the evaluation of supervision.This paper adopts the research method combining literature research method and case analysis method.Firstly,it summarizes the literature related to internal economic responsibility audit and defines the concepts of economic responsibility audit and internal economic responsibility audit.After studying the relevant policies and regulations and combining with the case analysis of the internal economic responsibility audit of stateowned HY enterprises,the possible risk points of each process of internal economic responsibility audit were summarized,including the risk of the establishment of audit team in the preparation stage of audit,the risk of pre-audit investigation and the risk of audit implementation plan preparation.The risk of obtaining audit materials,the risk of internal control system review and the risk of substantive test in the implementation stage of audit;The risk of draft audit report at the end of audit.Then,the paper simulates the dynamic game process between the auditor and the audited object in the internal economic responsibility audit by using the theoretical knowledge of partial game theory,and finds that the specific causes of audit risks are the coverage of audit time,independence,limitation of audit resources and improper application of audit results.And further put forward corresponding economic responsibility audit each stage of risk prevention measures.Finally,combining with the development trend of information technology and the development trend of economic responsibility audit,this paper puts forward that the synchronous tracking audit mode and the application of blockchain technology are the guarantee mechanism of internal economic responsibility audit,so as to promote it to better meet the needs of the development of state-owned economy.