关于电力企业集团内部审计管理模式的探讨

Study on Management Model of Internal Auditing for Power Corporaion Group

围绕着如何建立与完善电力企业集团内部审计管理模式这一中心议题展开探讨,从电力企业集团内部审计的管理现状出发,通过不同的视角对该现状进行评析,得出电力企业集团内部审计应建立起双重领导管理模式的结论,并初步勾勒出集团整体的内部审计组织体系框架图。

this paper discusses around a core question of how to build and to consummate management model of internal auditing for power utilities. Through its evaluation and analysis on exiting status of internal auditing management of power corporation group, it is concluded that a dual leading and reporting model for internal auditing is necessary. The paper also provides a preliminary organization framework diagram of internal auditing for power corporation group.