内部审计服务公司高质量发展的路径思考

Reflections on the Path of High-Quality Development of Internal Audit Service Companies

新征程央企内部审计工作以习近平新时代中国特色社会主义思想为指导,坚持党对审计工作的集中统一领导。内部审计作为中国石化治理的重要监督力量,要紧紧围绕中国石化中心工作,明晰职能定位,厘清目标方向,明确监督重点,优化实现路径,充分发挥审计监督保障作用,以高质量审计服务中国石化建设世界一流企业。本文着重分析新时期内部审计的职能定位、管理现状与存在的问题,并就全面提升审计服务保障功能提出审计重点和实现路径。

The internal audit work of central enterprises is guided by the Xi Jinping Thought of Socialism with Chinese Characteristics in the New Era,and adheres to the Party's centralized and unified leadership of the audit work.As an important supervisory force of SINOPEC governance,internal audit should closely focus on SINOPEC’S main work,clarify its functional positioning,clarify the direction and goals,clarify the focus of supervision,optimize the implementation path,give full play to the role of audit supervision and guarantee,and serve the construction of SINOPEC into a world-class enterprise with high-quality auditing.This paper focuses on the analysis of the functional positioning,management status and existing problems of internal audit in the new era,and puts forward the audit focus and realization path for comprehensively improving the service and guarantee function of audit work.