摘要
国家推进党的自我革命对审计创新发展提出了新要求,如何在油气生产经营管理全过程中创新审计方式方法、更好发挥审计服务功能,是新时代油气企业审计管理亟待解决的问题.基于此,构建了油气企业"两段式"审计模式并提出了相关保障措施.研究结果表明:①该模式立足审计项目"数据分析阶段"与"现场核查阶段"具体特征,依靠科技创新和组织创新协同,选取所需资源与合理方法,开展交叉作业、双向反馈、跟踪闭环.②模式实施需要以建立"两段式"审计工作组织架构、审计审前分析工作标准、审计发现问题整改工作要求、审计数字化指挥中心等为保障措施.③以某油气田企业为例,模式实施取得了审计全覆盖聚焦、审计标准化保障、审计高效护航、审计提质增效、审计科技驱动等五大能力提升的实践成效.结论认为,油气企业"两段式"审计模式能够以更好的审计服务质效助力油气企业治理体系与治理能力现代化.
Abstract
Recent demands on the innovative growth are made for audit industry when the Communist Party of China gives impetus to a self-revolution.How to bring forth novel ideas in audit ways or means and to deliver better audit services in the whole production and operation process are the burning issues for petroleum enterprises in this day and age.Therefore,a"two-stage"audit model and relative safeguards have been built and proposed for the enterprises.Results show that(i)on the basis of exclusive features of two stages,including data analysis stage and on-site verification stage in audit projects,and relied on technological and organizational reforms,this model carries on cross activity,bi-directional feedback,and fol-lowing-up tracing and closed loop via adopting the required resources and plausible approaches;(ii)four safeguards pro-posed in this model are to set up the organizational framework,the pre-audit working standards,the requirements on recti-fied and improved problems,and the digital command center;and(iii)five major achievements are made after its applica-tion to an enterprise,such as full-coverage focus,standardization guarantee,efficient convoy,quality and performance pro-motion,and scientific and technological drive.In conclusion,with superior quality and efficiency in audit services,the"two-stage"model is contribute to the modernization of governance system and ability in these petroleum enterprises.
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