转型期经济责任审计实践与创新——以W公司为例

Practice and Innovation of Financial Responsibility Audit in Transition Period——Taking W Company for Instance

以W公司为案例,阐述了企业转型发展期经济责任审计创新实践之路。W公司内部审计适应新形势、新要求,转变审计思维,创新经济责任审计模式和方法,成为企业高层管理不可或缺的同行者。一是创新和优化审计组织形式,解决审计资源不足难题,实现现场精准审计,提高审计效率;二是拓展审计视野,经济责任审计中加入新的要素,提高审计质量;三是创新审计模式,“一审多用”有效利用其他类型审计成果,提高审计效能;四是创新审计方法,通过构建穿透式经济责任监督体系,强化审计协同,增强监督合力,规范企业内部权力运行。

This paper takes Company W as an example to expound the path of innovation practice of financial responsibility audit in the period of enterprise transformation and development.The internal audit of company W adapts to the new situation and new requirements,changes its audit mindset,innovates the mode and method of financial responsibility audit,and becomes an indispensable companion for the senior management of the enterprise.First,the company innovates and optimizes the organizational form of auditing,solves the problem of insufficient audit resources,achieves on-site accurate auditing,and thus improves audit efficiency.The company also expands the vision of auditing,adds new elements to the financial responsibility audit,and improves the quality of auditing.Moreover,the company innovates the audit model,applying“multi-purpose in one audit”to effectively use other types of audit results to improve audit efficiency.In addition,W comany innovates auditing methods through the construction of a penetrating financial responsibility supervision work system,strengthens audit coordination,enhances supervision synergy and standardizes the internal power operation of enterprises.