论文部分内容阅读
全面风险管理与内部控制建设,要求在企业经营管理和业务流程中,建立起三道“防线”。审计部门承担风险管理第三道防线职责,负责对风险管理与内部控制实施的有效性进行监督。如何充分利用企业全面风险管理过程中形成的各种成果,以确定企业风险水平和审计工作重点,是审计部门有效履行职责的前提。嘉兴供电公司在总结实践经验基础上,提出了审计部门充分运用依法治企检查成果,构建“执行、评价、完善、提升”的闭环管理模式,参与风险管理和内部控制建设的思路。在此基础上,研究和探索了运用依法治企检查成果开展内部控制审计的主要做法。
The overall risk management and internal control construction require that three “lines of defense” should be established in the business management and business processes of the enterprise. The audit department assumes the third line of defense of risk management and is responsible for supervising the effectiveness of risk management and internal control. How to make full use of the various achievements formed in the process of enterprise comprehensive risk management to determine the enterprise risk level and audit focus is the precondition of the audit department to effectively perform its duties. On the basis of summing up practical experience, Jiaxing Power Supply Company proposed that the audit department make full use of the results of inspection in accordance with the law and establish a closed-loop management model of “execution, evaluation, improvement and promotion” and participation in risk management and internal control construction. On this basis, we have studied and explored the major practices of using internal control audits to check the results of enterprises according to law.