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摘 要 内部审计执行力是内审工作的重要组成部分，内部审计工作是否有意义取决于内部审计执行的是否有效。然而，内审人员在内部审计执行过程中，总会遇到这样那样的阻力，给内部审计工作带来了很大影响。本文针对这一问题进行了探讨。本文从内部审计及内部审计执行力内涵入手，系统地阐述了内部审计执行力的相关内容，再从内部审计执行力不高的原因切入，以企业对内部审计重视度不够、审计结果执行力度不够、审计方法和审计手段落后、内审人员素质低问题为起点，对逐步完善健全内部审计法律体系，充分认识内审工作重要性，推进内审工作的开展，开展内部审计后续审计工作，强化内部审计决定执行力度，推进计算机审计提高审计效率和质量，利用外部审计实施全面审计监督和重点审计监督相结合，优化内审人员的结构，强化后续教育力度，提高审计人员素质方面进行了系统的阐述。 关键词：内部审计；执行力；后续审计 Abstract Economic development is the construction companies have internal audit and development of the root causes of internal audit is relative in terms of the external audit. Construction companies from the point of view, its internal audit is a special audit of the construction enterprise within the organization of an independent and objective monitoring and evaluation activities, through a review and evaluation of the construction business and internal control of authenticity, legitimacy and Effectiveness of business organizations to promote the realization of the objectives. It is to improve the management of construction enterprises to achieve operational objectives and services, therefore, enterprise monitoring and evaluation mechanisms within the governance structure of the company an important part. However, Chinas construction enterprises of the internal audit there is a certain flaws and deficiencies, coupled with the WTO since the external environment has also undergone a number of the larger changes in the highly competitive market sector, construction enterprise survival and development are facing tremendous pressure to strengthen its internal audit Management is particularly important. This article discusses the construction enterprises and the contents of the internal audit function, through its analysis of the status quo, to make a few points enhance the effectiveness of the work of OIA recommendations. Key words: Construction Enterprises; audit; internal audit 目 录 第1章 概述 1 1.1 内部审计的内涵 1 1.2 内部审计执行力的内涵 2 第2章 企业内部审计执行力不高的原因分析 5 2.1 企业不重视内部审计 5 2.2 内部审计决定执行力度不够 7 2.3 内部审计人员素质低结