电网企业风险导向内部审计信息化研究

近年来,越来越多的电网企业开始关注风险管理领域并进行相应研究,文章对风险导向内部审计与信息化相结合进行了探讨。这种管理方式能改变传统审计重点不够突出、工作量分配不够合理及效率相对较低的问题,并且通过信息系统增强数据的综合分析功能,提高信息即时传递效率。在审计过程中,通过科学的定性或定量分析,评估风险的高低,加大重点风险审计,较之传统审计,目标更明确,效率更高,人力成本更低。

Research on Risk-oriented Inner Audit Informationization for Grid Enterprises

Recently, more and more grid enterprises turn their attentions to risk management and do some research works. This paper discusses the integration of risk-oriented inner audit and infonnatization. The management mode can not only solve the issues of no audit focuses, unreasonable work allocation and relative low efficiency, but also improve comprehensive data analysis function through information systems and enhance information transmission efficiency. During the audit process, the scientific qualitative and quantitative analysis is done to assess risk and focus on critical risk audit, which is better than the traditional audit method in terms of objectives, efficiency and human costs.