Audit Model Study of Professional Research Institutions in Power Grid Enterprise
Journal of Finance and Accounting
Volume 7, Issue 5, September 2019, Pages: 161-167
Received: Sep. 20, 2019; Accepted: Oct. 12, 2019; Published: Oct. 23, 2019
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Zhao Baozhu, Department of Economic & Management, North China Electric Power University, Beijing, China
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Power grid companies arrange a large number of scientific research projects and spend a huge amount of money every year. There will be various problems in the management and R&D of science and technology projects. For example, the research efficiency is not high, original creativity achievements and valuable patents are not many. At present, the internal audit department of scientific research institution of power grid company cannot do very well to reflect the business characteristics and innovative requirements of scientific research institute when conducting regular audit of scientific research projects. It focuses too much on the aspects of legal compliance, which limits the play of value-added value of internal audit. The purpose of this paper is to establish a new audit mode for scientific research institutions internal auditing. The author based on the theory of innovation management, combined with the working characteristics of the power grid academy, puts forward the concept of innovation oriented audit model for grid academy, designs concentric circles of innovation oriented audit model framework, including auditing innovation performance evaluation, innovation activities, comprehensive management audit and so on, explain in detail the various levels of audit contents, audit methods within the innovation oriented audit model. The purpose of implementing this model is to unify the all audit works of scientific and technological projects to concentrate on scientific and technological innovation. This paper has an important guiding significance for the transformation of audit of power grid research institute, and it is also applicable to guide the audit work of other professional research institutes.
Grid Academy, Innovation, Audit Mode
To cite this article
Zhao Baozhu, Audit Model Study of Professional Research Institutions in Power Grid Enterprise, Journal of Finance and Accounting. Vol. 7, No. 5, 2019, pp. 161-167. doi: 10.11648/j.jfa.20190705.15
Copyright © 2019 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License ( which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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