会计学院知识库

内部审计是我国特色审计体系的重要部分，在审计全覆盖的形势下，社会和企业对内部审计的增值期望逐渐增强，我国增值型内部审计开始步入了深层次发展阶段，不断探索和归纳增值路径。业审融合正是企业为了实现内部审计全覆盖的有效探索，是目前内部审计保驾企业价值增加的新路径，形成了新的内部审计模式，逐渐成为企业内部审计探索应用的方向。现阶段，国家电网正依托数字经济高度发展的东风，聚力数字化转型，为“业审融合双联动”审计模式的应用奠定了基础。因此，研究现行条件下业审融合增值型内部审计模式在电网企业的应用对增值型内部审计的发展意义重大，也有利于促进电网企业以内部审计的高质量发展保驾电网企业的改革发展。
本文利用文献研究法，整理增值型内部审计、增值路径及业审融合相关研究的文献，归纳相关理论。接着，应用案例分析法，把初步应用了业审融合理念的国网 H 电力公司的增值型内部审计作为研究对象，进行单案例研究，通过基于价值链理论的业审融合增值型内部审计模式的构建，分析了内审部门从业务活动和审计活动有机融合的角度促进企业价值增加取得的成效；从客户维度、审计成果维度、学习与创新维度进行探析，分析了其存在的问题和原因。在此基础上，拓展了业审融合的领域，探索了内部审计与价值链活动中其他支持性活动的协同，以内部审计与业务部门在事前、事中、事后及反馈环节形成的融合效应，对业审融合增值型内审模式进行了优化，进而推动内部审计为公司整体增加价值目标的实现。最后，为电网企业全面应用业审融合增值型内部审计模式提出建议，为电网企业发展增值型内部审计提供参考，期望可以促进内部审计的高质量发展，强化电网企业内部审计工作。

Internal audit is an important part of China's characteristic audit system. Under the situation of full coverage of audit, the expectation of the society and enterprises on the value-added of internal audit is constantly enhanced. China's value-added internal audit has entered a deep stage of development, and continues to explore and summarize the value-added path. The integration of business activities and audit activities is an effective exploration for enterprises to achieve full coverage of internal audit, and has become a new path for internal audit to increase enterprise value. It is gradually forming a new mode and becoming the direction of further exploration and application of internal audit in state-owned enterprises. At present, Relying on the high development of digital economy, State Grid is concentrating on digital transformation, laying a foundation for the application of the audit mode of "Two-way linkage between business activities and audit activities". Therefore, studying the application of value-added internal audit mode integrating business activities and audit activities in power grid enterprises under current conditions is of great significance to the development of value-added internal audit, and is also conducive to promoting the reform and development of power grid enterprises through the high-quality development of internal audit.

This paper sorted out the literature on value-added internal audit, the value-added path of internal audit, the integration of business activities and audit activities through literature research, and summarized the relevant theories. Then, through the application of Structured-Pragmatic-Situational case analysis method, Taking the value-added internal audit of State Grid H Electric Power Company, which initially applied the concept of integration of business activities and audit activities, as the research object, a single case study was conducted. Through the construction of value-added internal audit model based on value chain theory, It analyzes the effect of internal audit department promoting the increase of enterprise value from the Angle of organic integration of business activities and audit activities. and analyzes the existing problems and reasons from the dimension of customer, audit results, learning and innovation. Then, through the business activities and areas of audit activities integration, exploration of the internal audit and other supporting activities in the value chain activities together, with the internal audit and business department in advance, and the fusion effect of the feedback loop forming approaches, the integration of business activities and audit activity of value-added internal audit mode is optimized, Then promote the internal audit to increase the value of the company to achieve the goal. Finally, the paper puts forward some suggestions for power grid enterprises to comprehensively apply the value-added internal audit mode integrating business activities and audit activities, and provides reference for power grid enterprises to develop value-added internal audit. It is expected to promote the high-quality development of internal audit and strengthen the internal audit work of power grid enterprises.