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近年来，极端恶劣气象的频繁出现敲响了人类保护环境的警钟，不加以节制的发展经济、忽视对环境生态保护的经济发展模式违背了自然规律，对环境造成了严重的破坏。1997年《京都协议书》提出“要把大气中含有的温室气体量控制在适当的水平”目标后，各国纷纷承诺践行节能减排行动，降低温室气体排放量，我国也对节能减排日渐重视，开始走环境友好的低碳发展之路。2011年以来，我国逐渐在北京、深圳、上海等7个省市建立碳排放权交易试点，2021年7月，我国成功启动北京、上海、武汉三个全国碳市场，并将火力发电企业率先纳入碳市场，企业碳排放量进入市场公开交易也影响了企业的生产成本等。但在2022年3月14日，生态环境部点名指出个别企业向其递交的温室气体排放报告书出现数据造假等严重质量问题，也暴露出了目前我国碳审计业务开展缺乏规范性，碳审计行为缺乏可依据的碳审计相关标准。

因此，本文对内部审计视角下如何探索我国碳审计流程进行了梳理和应用。首先对碳审计相关的文献综述进行整理，并总结了我国当前的碳审计现状等，建立本次研究的理论基础。其次以N公司为研究对象，对其概况、碳减排、碳足迹及碳审计现状分别进行了梳理。随后，本文以成熟的内部审计流程和方法为研究基础，结合我国电解铝行业碳核查指南中规定的核查内容对N公司的内部碳审计路径进行构建。本文以内部碳审计为研究的视角，对我国电解铝行业开展内部碳审计业务的审计路径提供了思路和借鉴。也希望此次研究能够提高碳排放企业开展内部碳审计的积极性，助力我国“双碳”目标的顺利实现。

In recent years, the frequent occurrence of extreme weather has sounded the alarm for human beings to protect the environment, and the economic development model of developing the economy without restraint and neglecting the ecological protection of the environment is against the laws of nature and has caused serious damage to the environment. "Since 2011, China has gradually established carbon emissions trading in seven provinces and cities, including Beijing, Shenzhen and Shanghai, and in July 2021, China successfully launched three national carbon markets in Beijing, Shanghai and Wuhan. national carbon markets, and thermal power generation enterprises were the first to be included in the carbon market, and the carbon emissions of enterprises entered the market for public trading also affected the production costs of enterprises, etc. However, on March 14, 2022, the Ministry of Ecology and Environment (MOE) named serious quality issues such as data falsification in the greenhouse gas emission reports submitted to it by individual enterprises, which also revealed the lack of standardization in the conduct of carbon audit business in China at present, and the lack of carbon audit-related standards on which to base the conduct of carbon audits.