风险导向审计在西藏电力的探索与实践  

Exploration and Practice of Risk-Oriented Auditing Applied in Tibet Power

作　　者：赵红卫[1] 宋杰 扎西罗布 

机构地区：[1]上海市电力公司电力科学研究院,上海200437 [2]上海市南电力(集团)有限公司,上海200233 [3]西藏电力有限公司,拉萨850000

出　　处：《华东电力》2012年第7期1267-1269,共3页East China Electric Power

摘　　要：从西藏电力有限公司开展风险导向审计试点工作入手,分析了西藏电力引入风险导向审计的必要性,明确了风险导向审计与管理导向审计的区别和联系,阐述了风险导向审计的流程、策略和方法。最后,针对风险导向审计实践中遇到的问题和困惑提出了解决建议。Based on the pilot program of risk-oriented auditing application in Tibet Electric Power Co. , Ltd. , this paper analyzes the necessity of risk-oriented auditing in Tibet power system, distinguishes the differences and correlations between risk-oriented auditing and management-oriented auditing, and elaborates the process, strategy and method of risk-oriented auditing. Finally, solutions are suggested as to the problems and issues encountered in the practice of risk-oriented auditing.

关 键 词：风险导向审计 西藏电力 探索 实践 

分 类 号：F407.61[经济管理—产业经济]