Internal audit empowers high-quality development of energy enterprises
YANG Jing
ZHAO Ruixuan
Abstract：As an important part of the national supervision system,internal audit should take high-quality development as the theme to promote energy enterprises highly qualified growth while serving corporate governance effectively.Firstly,this paper summarizes the research status of internal audit.It also summarizes the characteristics of high-quality development of energy enterprises based on the concept of highly qualified development.Importantly,it expoundsdeeply the mechanism that internal audit empowers energy enterprises development in high quality from the perspectives of fund use,policy implementation,responsibility performance and resource and asset use.this research comprehensively set out relevant recommendations that internal audit helps energy enterprises make great progress,from the perspectives of strengthening the top-level design,training the construction of composite audit talents and carrying out departure auditing based on resource and assets.Finally,it provides basis for energy enterprises to take internal audit as the starting point to promote high-quality development.
Keywords：internal auditenergy enterpriseshigh-quality developmentenergy transitionfund usepolicy implementationresponsibility performanceresource and asset use
Publication Date：2024-08-20
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：7( 122-128 )