基层供电企业风险导向内部审计创新实践

Risk-oriented Internal Audit Innovative Practice of Basic-level Power Supply Company

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。

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.