油田企业内部控制审计存在的问题及对策

On Problems Existing in Internal Control Audit and Its Strategy

实施内部控制可以约束、规范企业管理行为,确保企业经营目标的实现。针对内部控制审计在油田企业实施中存在的问题,提出了从风险导向、环境评价、ERP环境下审计方法转变等方面提高内部控制审计质量。

Carrying out internal control may restrain and standardize enterprise management behavior to achieve operations objective.Aiming at problems exiting in internal control audit of oilfield enterprise,the author proposes improving its quality in light of risk-based audit,environmental assessment and transform of audit method under the ERP environment.