Theoretical Framework and Research Case of the Energy Enterprise Internal Auditing Management System’s Innovation and Upgrade

Yang Wang; Xue Dong Zhang; Jian Bing Liu

doi:10.4028/www.scientific.net/AMM.733.994

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Theoretical Framework and Research Case of the Energy Enterprise Internal Auditing Management System’s Innovation and Upgrade
p.994

HomeApplied Mechanics and MaterialsApplied Mechanics and Materials Vol. 733Theoretical Framework and Research Case of the...

Theoretical Framework and Research Case of the Energy Enterprise Internal Auditing Management System’s Innovation and Upgrade

Abstract:

The energy enterprise group has its basic features and value properties, and it has the driving force of pursuing maximal value. As an important internal control mechanism, the internal audit system contributes to the value creation of the enterprise. The actual operating condition of the energy enterprise group is not consistent with its market performance. The value creation and development effect has not been recognized by the investors. Ignorance of the relationship between the management authority and its operating risk may lead to the damage of the energy enterprise value. Meanwhile, the transformation and upgrade of the energy enterprise group faces both opportunities and problems, which is important for the internal audit system to be improved through five directions—strategy improvement, function expansion, organization revolution, process reengineering and safeguard mechanism to meet the demands of the enterprise value development.

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Periodical:

Applied Mechanics and Materials (Volume 733)

Pages:

994-999

DOI:

https://doi.org/10.4028/www.scientific.net/AMM.733.994

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Online since:

February 2015

Authors:

Yang Wang*, Xue Dong Zhang, Jian Bing Liu

Keywords:

Empirical Research, Energy Enterprise, Internal Auditing, Theoretical Framework, Value-Based Management

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