贯穿管理的“内审”路径  

A Way through Internal Audit

作　　者：武广齐[1] 庞建[1] 王宇凡[1] 金伟根[1] 王俊光[1] 

机构地区：[1]中国海洋石油有限公司

出　　处：《中国石油企业》2011年第6期109-112,8,共4页China Petroleum Enterprise

摘　　要：内审的有效性，直接关系到管理体系的有效性，因此如何有效实施内审是企业面临的重要议题。目前，随着经济与科技的发展，企业建设项目的管理已进入科学管理和信息化的阶段，现代大型企业管理依赖着多源信息融合技术。信息融合的优势不但扩展了系统的时问和空间覆盖范围．而且增加了系统的信息利用率，也为内审提高了可信度和精度。Effectiveness of the internal audit is directly to the management system. So how to implement the internal audit is an important item for enterprises. With the development of economy and technology, project management has entered the stage of science and informatization. Modern big companies depend on multisource information fusion technology. Information fusion advantages not only spread system range of time and space, but also improve the reliability and precision of internal audit. CNOOC’s internal audit system will rely on management and informatization, be directed by risk management, be based on internal audit resource and ability disposition, and be carried by internal control. In the end, internal audit , internal control, and risk management will be combine to an unit. It runs through operating management. It can control all kinds of risks, and servers the whole strategic objective.

关 键 词：管理体系 内审 信息融合技术 路径 企业管理 信息利用率 科学管理 建设项目 

分 类 号：F273.2[经济管理—企业管理]