大型央企构建新时代审计管理体系的探索与实践

Exploration and Practice of Large SOE's Construction of Audit Management System in the New Era

阐述了某特大型石油石化央企探索构建“集中统一、全面覆盖、权威高效”的新时代审计管理体系的实践。以审计体制机制建设、制度建设、队伍素质能力建设和审计信息化建设为重点,创新内部审计理念,推进审计工作转型,完善审计职能定位。以优化审计组织模式、加强审计质量管控、强化审计成果运用为抓手,有效发挥央企内部审计在建设世界一流企业进程中的监督保障作用,助力企业高质量发展。

This paper focuses on the practice of S Group corporation,a large petroleum and petrochemical stateowned enterprise,to explore the construction of"a centralized and unified,comprehensive coverage,authoritative and efficient"audit management system.It emphasizes the audit institution construction,system construction,team quality and capacity building and audit informatization construction in order to make innovation on the internal audit concept,promote the transformation of audit work,improve the positioning of the audit function.By optimizing the audit organizational model,strengthening the quality control of audit and the application of audit results,the audit work of the large state-owned enterprise can effectively give full play to the roles of supervision and guarantee in the process of building a world-class enterprise and help the enterprise to develop in a high-quality way.