电网企业审计数字化“用户画像”的应用与探索

Application and Exploration of Digital“User Profile”in Power Grid Enterprise’s Internal Audit

基于“用户画像”原理和技术,结合电网公司审计工作内容和流程,构建以审计标签模型为核心的电网审计画像标准系统和审计画像应用体系。建立电网体系主业类、新兴业务类、金融类、国际业务类4类企业的审计画像覆盖度和审计画像准确度关键指标体系。设计并实现了审计画像在电网企业编制年度计划和审计报告的实际应用;支持日常审计业务工作、规范审计工作流程,实现审计结果信息化、智能化,为电网公司审计及相关经济管理工作提供辅助决策依据。

Based on the principle and technology of“user profile”,combined with the audit work and process of power grid company,this paper constructs the power grid audit profile standard system and audit profile application system with audit label model as the core.The paper establishes the key index system of audit profile’s coverage and accuracy,for four types of business,including grid management,emerging business,finance and international business.Audit profile has been designed and applied in annual audit planning and report drafting,support daily audit management,standardize audit process,and improve audit results intelligence,and provide auxiliary decision-making basis for the audit and related economic management of power grid company.