| 基层供电企业风险导向内部审计创新实践 |
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| 引用本文： | 张莉. 基层供电企业风险导向内部审计创新实践[J]. 安徽电气工程职业技术学院学报, 2011, 16(2): 58-64 |
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| 作者姓名： | 张莉 |
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| 作者单位： | 滁州供电公司审计部，安徽滁州，239000 |
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| 摘 要： | 风险导向内部审计已成为内部审计发展的国际趋势,这也意味着传统内部审计的角色也将发生根本性的改变。本文在对风险导向内部审计产生背景、内涵和特点进行分析的基础上,介绍了本单位风险导向内部审计创新实践的做法,分析了基层供电企业现阶段开展风险导向内部审计存在的问题,并提出了改进建议。
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| 关 键 词： | 风险导向 内部审计 创新实践 |
Risk-oriented Internal Audit Innovative Practice of Basic-level Power Supply Company |
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| ZHANG Li. Risk-oriented Internal Audit Innovative Practice of Basic-level Power Supply Company[J]. Journal of Anhui Electrical Engineering Professional Technique College, 2011, 16(2): 58-64 |
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| Authors: | ZHANG Li |
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| Affiliation: | ZHANG Li(Audit Department,Chuzhou Power Supply Company,Chuzhou 239000,China) |
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| Abstract: | Risk-oriented internal audit has become the international trend of its development,and it also means that the role of traditional audit has a fundamental change.The article introduces the new approach of the innovative practice of risk-oriented internal audit on the basis of the analysis of its background,contents and features.It also analyzes the problems of basic-level power supply company to carry out risk-oriented internal audit nowadays,and gives some recommendations for improvement. |
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| Keywords: | risk-oriented internal audit innovative practice |
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