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摘要
摘要
电力是中国的基本能源，因此是经济系统的生命线，在推动国内社会以及生产
力进步等方面发挥着不可替代的关键作用。近几年国内电力体系改革力度越来越大，
给电力交易和市场发展创造了发展机遇，当然也带来了不少风险。 H电力公司为国
家电网省级子公司，资产体量雄厚、服务范围广泛，整体发展规模不断壮大，风险
逐步增加。然而当前 H公司内部审计仍使用传统财务审计方式，在风险防范方面缺
乏主动意识。因此在新形势下要想确保电网的长期可持续发展，就要积极开发全新
的内部审计模式，比如引入风险导向理论方法，确保企业内部审计工作质效提升，
提高经济效益，降低价格和能耗，避免各种风险。
本文在文献综述的基础上，结合实地调研和数据分析，分析了 H电力公司基本
情况、组织架构、内部审计现状，发现 H电力公司在审计前期阶段缺乏风险排查和
评估、风险识别不全面，内部审计问题涵盖领域窄，内审独立性差、没有明确定位，
审计方法和技术过时，审计人员自信不足等主要问题。基于以上问题，进而设计以
风险为导向，从审计计划、审计实施、审计报告、审计后续四个阶段为 H电力公司
内审工作完善提出一套优化方案，同时评估了新方案所达到的预期效果。最后，为
保障新方案在 H电力公司推广实施，从制度、技术、人才、体系、组织等五个角度
提出了相应保障措施，如建立风险预警指标体系和风险数据库、强化内部审计独立
性和权威性、对内部审计规章体系进行调整完善、全面提高审计人员履行职责的能
力、提高内部审计信息化管理水平等。研究结论对 H电力公司内部审计工作具有参
考价值，同时给其他同类企业提供了借鉴。
关键词风险导向内部审计；内部审计；H电力公司
I

Abstract
Abstract
Electricity is China's basic energy, and therefore the lifeline of the economic system,
playing an irreplaceable key role in promoting domestic society and productivity progress.
In recent years, the reform of the domestic power system has become more and more
intense, creating development opportunities for power trading and market development,
and of course it also brings a lot of risks. H Power Company is a provincial-level
subsidiary of the State Grid, with strong assets and a wide range of services. The overall
scale of development continues to grow, and risks are gradually increasing. However, the
current internal audit of H company still uses traditional financial auditing methods and
lacks active awareness in risk prevention. Therefore, in order to ensure the long-term
sustainable development of the power grid under the new situation, it is necessary to
actively develop a brand-new internal audit model, such as the introduction of
risk-oriented theory and methods, to ensure that the quality and efficiency of corporate
internal audit work is improved, economic benefits are improved, and prices and energy
consumption are reduced. , To avoid various risks.
Based on the literature review, combined with field research and data analysis, this
paper analyzes the basic situation, organizational structure, and internal audit status of H
Power Company, and finds that H Power Company lacks risk investigation and assessment
and incomplete risk identification in the early stage of the audit. Auditing issues cover
narrow areas, poor internal audit independence, lack of clear positioning, outdated
auditing methods and techniques, and insufficient self-confidence of auditors. Based on
the above issues, the design is risk-oriented, and proposes a set of optimization plans for
the improvement of H Power Company’s internal audit work from the four stages of audit
plan, audit implementation, audit report, and audit follow-up. At the same time, the
expected effect of the new plan is evaluated. . Finally, in order to ensure the promotion and
implementation of the new plan in H Power Company, corresponding safeguard measures
have been proposed from the five perspectives of system, technology, talents, system, and
organization, such as establishing a risk early warning indicator system and risk database,
and strengthening the independence and authority of internal auditing. It is necessary to
adjust and improve the internal audit rules and regulations, comprehensively improve the
ability of auditors to perform their duties, and improve the level of internal audit
III
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