油气企业审计整改的问题及对策分析

Analysis on Audit Corrective Actions of Oil and Gas Enterprises and Countermeasures

在阐述了审计整改的涵义及重要性的基础上,结合某油气销售企业开展审计整改工作中存在的一些诸如对整改认识不到位、制度不完善、沟通交流不足及监督考核力度不够等问题,分析了其原因,并提出了相应的对策,包括提高整改工作的思想认识、完善审计整改制度、明确职责分工、加强沟通交流及建立联动机制。

After describing the connotation and importance of audit corrective actions, paper analyzes the causes of audit nonconformance based on some problems found during the audit corrective actions(such as insufficient understanding of rectification, imperfect system, insufficient communication and inadequate supervision and evaluation) of one oil and gas enterprise and puts forwards some suggestions. These suggestions include improving the awareness on rectification, perfecting audit rectification system, specifying responsibilities and duties, enhancing communication and establishing a linkage mechanism.