The model design of coal enterprises internal control auditing based on risk management

Abstract

The coal is the mainly energy resources of China, and the coal industry enjoying a leading position in national economy. Low-carbon, environmental protection and energy saving bring great challenge to coal enterprises. Therefore, building the internal control system has become the important management measure for coal enterprises. The internal control auditing is the important pathway to ensure the internal control effectively been implemented, and it is important to control the enterprises risk. The paper design indicator system of internal control, and establish the risk-oriented internal control auditing model. The research result could provide reference to coal enterprises implement internal control auditing. © 2013 Springer-Verlag Berlin Heidelberg.