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中国石油集团公司未上市企业内控审计,要以COSO框架体系思想为基础,以促进内控体系建设为出发点,参照中国石油股份公司的部分做法,重点以控制财务报告风险为突破口进行审计。
Based on the idea of COSO framework and taking the construction of internal control system as the starting point, CNPC audits the internal control of unlisted enterprises. With reference to the part of the practice of PetroChina, it focuses on controlling the risk of financial reporting as the breakthrough point.