基于SWOT分析的内部审计信息化建设的思考

Thoughts on Constructing SWOT-based Internal Audit System

为加快企业内部审计信息化建设以加强审计监督能力,运用SWOT分析方法,阐述了中国石油天然气集团公司内部审计信息化建设存在的优势和劣势、面临的机遇和威胁4个方面的内容,提出了牢固树立审计信息化新观念、提高审计资源利用率、积极推动审计成果转化、大力推进审计人才队伍建设等几点加快公司审计信息化建设的对策。

In order to speed up the informatization construction of internal audit for lots of enterprises to enhance their ability of audit and supervision, this paper uses the SWOT analysis method to explain four aspects of the informatization construction in China National Petroleum Corporation: advantages, disadvantages, opportunities, and challenges. Meanwhile, it makes some countermeasures that how to speed up the informatization construction, such as establishing the new concept of audit informatization firmly, improving the utilization rate of resources, and promoting the audit achievement transformation and auditors construction.