Research On Optimization Of Internal Audit For Jinchang Power Supply Corporation Of The State Grid

The country has been continuously raised the requirements for the internal audit management of state-owned enterprises in recent years.The State Grid Corporation of China(State Grid)has also become “an international leading energy Internet enterprise with Chinese characteristics”.It continuously strengthens the construction of the governance system,improves the internal audit,risk prevention and control,and internal control management,and completes other work Remarkable results have been obtained.In the new era of lean management,the State Grid gradually faced various new challenges in the internal audit.Therefore,under the new trend,how to optimize and improve the work level of internal audit,give play to the function of supervision and service of internal audit,and effectively prevent and control the operational risks of enterprises has become the key to further strengthen the internal audit work by Jinchang Power Supply Corporation of the State Grid.This article has analyzed and studied the problems of internal audit of Jinchang Power Supply Corporation of the State Grid under this new situation through the ways of questionnaire,interview,participatory observation and case analysis.Based on the comprehensive analysis and sufficient use of research results of domestic and foreign scholars,relevant personnel and departments of Jinchang Power Supply Corporation of the State Grid were visited and investigated.Its organizational setting,staff,current conditions of internal audit and other aspects were thoroughly investigated.And then,it was found that Jinchang Power Supply Corporation of the State Grid had the following problems in the work of internal audit.For example,The internal audit function is relatively single,the quality of audit work is not high,the recognition of audit results is unaccredited,the application of digital audit is not good,and professional competence of auditors is inadequate.The main reasons are as follows.The internal audit work follow the beaten track,Internal audit work control is not in place,the application effect of audit results is not good,the audit informatization work has low efficiency,and the construction of audit team is not enough.According to the actual conditions of Jinchang Power Supply Corporation of the State Grid and the need for the optimization and improvement of internal audit,the specific objectives were set.The corresponding optimization measures were proposed from the aspects of the performance of development direction of internal audit,quality management of internal audit,rectification of internal audit problems,construction of digital audit,the building of the audit talent team.Finally,this paper proposes the supporting measures of the optimization program at several levels to comprehensively improve the work level of internal audit of Jinchang Power Supply Corporation of the State Grid and promote its healthy and long-term development.