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内部审计整改是内部审计工作闭环管理的一个关键环节。整改工作是否落实到位不仅关系到企业管理漏洞是否堵塞或业务风险点是否得到控制,也关系到一个审计项目的经济效益是否得到最直接的体现。但是,一直以来,我们往往重审计现场查找问题而轻审计问题整改,整改工作面临不少困难和问题。如何加强供电企业内部审计整改,保障审计成果的转化应用,提升审计的经济效益,是我们今后审计工作需要重点关注的内容。文章试对供电企业当前整改工作的现状和存在的主要困难和问题进行分析,从而提出解决措施。
Internal audit rectification is a key link in closed-loop management of internal audit work. Whether or not the rectification work has been put in place not only concerns whether the management loopholes in the company are blocked or whether the business risk points are controlled, but also whether the economic benefits of an audit project are most directly reflected. However, over the years, we have often re-audited the problems on the spot and rectified the problems of auditing. The rectification work is faced with many difficulties and problems. How to strengthen the internal audit rectification of power supply companies, ensure the transformation and application of audit results, and improve the economic benefits of audits are the topics that we need to focus on in our audit work in the future. The article tries to analyze the status quo of the current rectification work of the power supply companies, and the major difficulties and problems that exist, so as to propose solutions.