建筑企业风险导向内部审计的应用探条讨——以j建筑集团公司为例.docxVIP

CONTENTSl CONTENTS l Preface ．1 1．1 Research background and research significance 1 1．1．1Research background 1 1．1．2 Research significance ．2 1．2 Literature review ．2 1．2．1 Research on the generation ofrisk oriented internal auditing 3 1．2．2 Research on the definition ofrisk oriented internal auditing ．3 1．2．3 Research on the objective ofrisk oriented internal auditing ．．4 1．2．4 Research on the procedure ofrisk oriented internal auditing ．4 1．2．5 Research on internal auditing of construction enterprise ．5 1．2．6 Literature review 6 1．3 Research ideas and methods ． 6 1．：；．1 Research ideas 6 1．3．2 Research methods ．7 1．4 111e basic framework ofthis paper 7 2 The overview of risk oriented internal auditing in construction enterprises ． ．9 2．1 111e concept ofrisk oriented internal auditing ．9 2．1．1 111e definition ofrisk oriented internal auditing 9 2．1．2，nle features ofrisk oriented internal auditing 9 2．1．3 111e objectives and targets ofrisk oriented internal auditing 10 2．1．4 111e functions ofrisk oriented intemal auditing ．12 2．2 111e necessity of the application of risk oriented internal auditing in construction enterprises 12 2．2．1 Perpect internal control system，strengthen risk management system ．1 3 3．2．2 Improve audit efficiency and avoid waste ofresources ．13 2。2．3 Improve corporate govemance，improve the status of internal auditing ．．1 3 2．2．4 Update audit mode，reduce audit risk ．．14 2．2．5 To bring value—added benefits for construction enterprises ．．14 2．3 The theories ofrisk oriented internal auditing ．．14 2．3．1 Fiduciary duty theory 14 2．3．2 Risk management theory 1 5 2．3．3 Strategic management theory ．．1 5 2。3．4 Reengineering theory。。。。．．．。。．。．．．。．．。。。。．。。。．。．。，。．。．。．．．。。。．。．。．。．．。。。。。。。．。．．．。。。。。．。