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内部审计是对企业的生产经营各方面进行独立的评价,审计质量关系着该评价的客观真实性,一致受到各方关注。电力企业不同于传统企业,具有其独特的特点,因此,对电力企业内部审计质量的评估就与传统的评估方式有所不同。目前开展的“三集五大”体系建设,将供电企业按照集约化、扁平化、专业化的方向进行组织构架的变革,按照“两级法人、三级管理”的总体构架,统筹人财物核心资源,构建集团运作、协同高效、管控有力的运营机制。
Internal audit is an independent evaluation of all aspects of production and operation of an enterprise. The quality of auditing is related to the objective truth of the assessment and is subject to constant attention from all parties. Unlike traditional enterprises, power companies have their unique characteristics. Therefore, the assessment of internal audit quality of power enterprises is different from the traditional assessment methods. The current “three sets of five” system building, the power supply enterprises in accordance with the direction of intensive, flat, professional orientation of the organizational structure changes, in accordance with the “two legal persons, three-level management,” the overall framework of co-ordination The core resources of human and financial resources, building a group operation, coordinated and efficient, well-managed operating mechanism.