On the approaches and methods of internal auditing in the new era--Taking the internal audit of Hubei Unicom as an example
浅谈新时代内部审计的思路与方法——以湖北联通内部审计为例

摘要

习近平总书记多次就审计工作发表重要讲话、作出重要指示批示，深刻阐明了新时代审计工作的政治方向、职责使命和实践要求，为构建集中统一、全面覆盖、权威高效的审计监督体系提供了根本遵循和行动指南。面对新时代，内部审计工作必须要有新的审计重点、审计思路、审计方法，促进企业领导干部廉洁高效履职，提高企业经营管理水平。本研究以湖北联通内部审计为例，系统阐述了其基于大ERP系统的嵌入式审计架构，涵盖57个风险预警模型、12个多维查账工具及动态销号整改机制。研究显示，复合型IT人员占比50%（4/8）的团队配置有效支撑了数智化审计转型。本文为同类电信运营企业的内部审计提供了可复用的实践框架。

Abstract

General Secretary Xi Jinping has repeatedly delivered important speeches and issued important instructions on audit work, profoundly clarifying the political direction, responsibilities, missions, and practical requirements of audit work in the new era, providing fundamental guidance and action guidelines for building a centralized, unified, comprehensive, authoritative, and efficient audit supervision system. In the face of the new era, internal audit work must have new audit focuses, audit ideas, and audit methods, promote the clean and efficient performance of enterprise leaders, and improve the level of enterprise management. This study starts from the requirements of internal audit in the new era and elaborates in detail on the positioning, ideas, and methods of internal audit. Taking the internal audit of Hubei Unicom as an example, this study systematically elaborates on its embedded audit architecture based on the large ERP system, encompassing 57 risk early warning models, 12 multi-dimensional auditing tools, and a dynamic rectification mechanism. The research reveals that a team configuration with 50% (4/8) of composite IT personnel effectively supports the transformation toward digital and intelligent auditing. This paper provides a reusable practical framework for internal audits in similar telecommunications operating enterprises.