油气企业风险导向内部审计存在的问题及解决措施

Problems in the Internal Audit of Risk Orientation in Oil and Gas Enterprises and Solutions

传统的内部审计把企业内部控制当作关键控制点,其主要功能是对企业的会计报表进行纠错防弊,但这种方法已难以满足企业风险管理的需要,而风险导向的内部审计则可以帮助企业进行风险管理,以规避风险。在对陕西省石油天然气企业的主要财务负责人进行有关风险导向内部审计应用调研的基础上,分析油气企业在进行风险导向内部审计方面存在的不足,并提出了合理化建议,以提高油气企业风险导向内部审计的质量。

Traditional internal audit regards internal control of enterprises as the key point of control,mainly for the error correction and the prevention of disadvantages of enterprises'accounting statements,but this method is now difficult to meet the demands of enterprise risk management.However,internal audit of risk orientation can help enterprises conduct risk management and avoid dangers.Based on the application investigation about the internal audit of risk orientation to principle financial heads of Shaanxi oil-gas enterprises,the paper analyzes some defaults in the internal audit of risk orientation in oil-gas enterprises.Finally,some solving methods on how to conduct internal audit of risk orientation are put forward so as to improve the quality of internal audit for risk orientation of oil-gas enterprises.