由于体制层面的阻碍和技术层面的复杂性,造成内部审计工作中立项环节决策科学性不足。本文剖析当前国有企业内部审计立项的现状和困难,并以电网企业内部审计工作为例,从内审的目标定位从发,以风险管控为导向,探讨如何构建一套基于多个维度分析的立项评估模型。 Due to the system level obstacles and the complexity of the technical level, the decision-making process in the internal audit work is not scientific enough. This paper analyzes the current status and difficulties of the internal audit of state-owned enterprises. Taking the internal auditing of power grid enterprises as an example, from the perspective of internal auditing and the risk management and control, this article discusses how to build a project based on multiple dimension analysis Evaluation model.