浅析内部控制审计的程序、内容及方法

An Analysis on the Procedures, Coverage and Methods of Internal Control Auditing

本文结合中国石化内部控制审计的实践,阐述了内部控制审计的程序、内容和方法。针对当前内控审计现状及存在的问题,提出了进一步优化内部控制审计的有效途径和改进措施,以期使中国石化内部控制审计更加有效,内容和方法更加科学,质量和效果进一步提升,更好地助推企业加强管理、防范风险和增加效益。

The paper addresses the procedures, coverage and methods of internal control auditing in light of the internal control auditing practices of SINOPEC. In response to the current situation and existing problems of internal control auditing, the paper proposes a set of effective ways and measures for further improving internal control auditing, with a view to helping SINOPEC carry out internal auditing in a more effective way, with better designed coverage and methods, and improved quality and outcomes of audits, so that the company can achieve better management, risk preparedness and operational efficiency.