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电力企业综合管理在线审计系统研究与应用

Research and Application of Electric Power Integrated Management Online Auditing System

  • 摘要:
        目的   为了实现审计工作电子化、规范化、流程化,最大限度解放审计人员的生产力,提高审计质量和资源利用率。
        方法   从目前的电力企业综合管理的实际出发,通过引入先进理念,应用实施综合管理在线审计系统。
        结果   是深入推进学习实践科学发展观的有力举措,满足不同层级的审计信息获取需求,提供不同层面、不同维度的决策看板。
        结论   考核评价企业经营行为的合理性、经营活动的有序性、内部控制的有效性、信息系统的可靠性,使企业管理者能及时获取审计信息,发现企业管理的问题和薄弱点,促进改善企业流程和企业价值增值并确定下步审计重点或者具体审计事项。

     

    Abstract:
        Introduction   In order to realize the electronization, standardization and flow of audit work, maximize the productivity of auditors, improve audit quality and resource utilization.
        Method   Starting from the actual situation of comprehensive management of electric power enterprises, through introducing advanced concepts, the integrated management online auditing system was applied and implemented.
        Result   It is a powerful measure to further promote the study and practice of the scientific concept of development, to meet the needs of auditing information acquisition at different levels, and to provide decision-making Kanban at different levels and dimensions.
        Conclusion   Assessment and evaluation of the rationality of business operations, the orderliness of business activities, the effectiveness of internal control and the reliability of information systems enable business managers to obtain timely audit information, identify problems and weaknesses in business management, promote the improvement of business processes and value added of enterprises and determine the next audit focus or focus.

     

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