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Discussion on the Optimization Design of the Internal Audit Activities in Power Grid Companies

Jinghao Sun


With the rapid development of the electric power enterprise and the further reform of the electric power system, internal audit has become an important part of the modern enterprise system. Internal audit is of important meaning to perfecting the corporate governance and improving the enterprise internal control system.As a result, power grid companies’ management authorities have paid great attention to it increasingly. Based on the definition of internal audit, this article discusses the key and the difficulty of grid corporation internal auditing at first. Then it analyzes the problems existing in the internal audit and explains the reasons. Finally it puts forward the basic train of thought for the internal audit optimization design, in order to make the internal audit play its proper function and role.


Internal Audit; Power Grid Company; The Optimization Design

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Included Database


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Li YC, Wang HN. Preliminary Study on Internal Audit System of State Grid Enterprise. North China Electric Power University, 2013.

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Han K, Li YH, Zhang JM. Innovation and Practice of Internal Audit in National Electric Power Enterprises.Finance and Accounting, 2018 (19): 80-81.

DOI: http://dx.doi.org/10.18686/fm.v8i5.10337