对基本审计作业制度的思考

Reflections on Fundamental Audit Operation System

审计组长或主审负责制是中国石油天然气集团公司内部审计机构采用的一项基本审计作业制度,由于比较贴近审计实际,该项制度基本能够达到科学利用审计资源,合理控制审计风险,有效提高审计质量的目的,但审计组长和主审的权责不对等,在一定程度上影响了审计效率和效果。就审计组长或主审负责制在中国石油西南油气田公司的运行状况进行了分析,并在指出现行制度弊端的基础上提出了构建首席审计师制度的想法。

Audit group leader/master auditor's responsibility system which is a fundamental operation system of PetroChina's internal audit agency can match the audit objectives of utilizing audit resource scientifically,controlling audit risk rationally and improving audit quality efficiently owing to close to actual situation.However,mismatching between master auditor's rights and responsibilities audit is still a factor to some extent affecting the efficiency and effectiveness of audit work.Based on analysis of running situations of audit group leader(master auditor)'s responsibility system in Southwest Oil and Gas Field Company,the idea of establishing Chief Audit Executive(CAE)'s responsibility system are presented.