随着我国经济社会发展进入新常态,电网企业同其他市场主体一样面临增长方式转型、体制改革、结构深度调整、新旧动能转换的若干节点,同时电网企业面临的内外部环境发生了本质变化,因此研究新时期电网企业审计工作的新常态,践行审计工作新理念,更好地履行审计监督职责,是当前电网企业内部审计迫切需要解决的现实问题。根据核心业务制定审计计划制定审计计划充分考虑企业整体的战略目标,重点关注风险对组织目标实现的影响程度,反复斟酌管理审计立项。电网企业应从整体的经营目 As China’s economic and social development has entered a new normal, power grid enterprises, like other market players, are faced with several nodes of growth mode transformation, system reform, structural depth adjustment and conversion of old and new kinetic energy. As a result, the internal and external environment facing power grid enterprises has undergone fundamental changes. Therefore, To study the new normal of power grid enterprise auditing work in the new period, to practice the new concept of auditing work and to better perform the duties of auditing and supervising are the realistic problems which are urgently needed to be solved in the internal audit of power grid enterprises. Making Audit Plans According to the Core Business The formulation of an audit plan fully considers the strategic objectives of the enterprise as a whole and focuses on the extent to which the risks have an impact on the achievement of the organizational objectives and repeatedly considers the audit of the audit. Power grid enterprises should be the overall business objectives