国有企业集团内部审计重点探讨

Discussion on the Key Points of Internal Audit of State-Owned Enterprise Groups

随着国民经济的快速发展,由国家出资和由国家各部委投资成立的国有集团企业(以下简称集团企业)的数量越来越多,因此,要发挥好部门内部审计的监督职责,通过定期与不定期相结合的监督检查,在有限的审计时间内让内部审计人员明确审计重点、审计程序、审计方法,从而达到不断加强集团企业治理结构的健全和运转、实现对下属公司履行经营管理和监督,保证集团企业资产的保值增值。

With the rapid development of national economy, the number of state-owned group enterprises（hereinafter referred to as group enterprises）, which are funded by national and invested by national ministries is increasing. Therefore, it is important to make good use of the supervision responsibilities of internal audit, and through regular and irregular supervision and inspection, we should let the internal auditor clear audit focus, audit procedures, audit methods in the limited audit time, so as to continuously strengthen the governance structure of the group enterprise, improve the operation and supervision of the subordinate companies, and ensure the value of assets of the group enterprises to maintain and increase.