施工企业内部审计风险的成因及治理.docxVIP

PAGE PAGE II Ⅰ 摘要 随着我国经济水平的快速发展，建筑施工企业的崛起速度也越来越快，目前施工建筑企业逐渐成为我国经济发展的重要组成部分之一。内部审计作为企业的重要部门之一，在为企业创造良好内部发展环境方面有着重要的作用。但是由于我国内部审计起步晚，发展水平整体不高，领导不重视，信息化系统建设落后等各种原因，我国内部审计工作的开展并不顺利，同时我国施工建筑企业的竞争日益激烈，一些施工建筑企业只追求自身利益，对施工建筑项目的质量缺乏有效的监督，出现了很多的不合格工程，导致内部审计形同虚设。 本文在研究分析施工建筑企业内部审计风险的成因基础上，提出了相关的改进办法，以期待促进施工建筑企业内部结构的合理性，使施工建筑企业能够有效的提高企业的工作效率，达到为施工建筑企业以后的内部审计的完善提供具有可借鉴性和实用性的理论依据，同时还提出内部审计主要风险发生时相应的治理对策。 关键词：建筑施工企业；内部审计风险；内部审计人员；企业内部信息系统；工程管理 Abstract With the increasing improvement of Chinas economic level, construction enterprises are developing faster and faster. Currently, construction companies are an important part of the economic development of our country, and it is one of the important fields of the company, and internal audit is playing an important role in creating a good environment. Because of the delay, the overall development level is not high, do not take the leadership, the information system construction lag behind all sorts of reasons, such as the work of internal audit in our country is not smooth, and because of our country construction enterprise in the increasingly competitive, some construction enterprises only pursue their own interests, lack of effective supervision over the quality of construction projects, there are many of the unqualified project, lead to internal audit. On this basis, research and analysis of the causes of internal audit risk of construction companies suggest reasonable and practical improvement methods to promote the rationality of the internal structure of construction companies, make construction enterprises can effectively improve the working efficiency of the enterprise, reached for the improvement of the internal audit after construction enterprises provide can helps for theoretical basis and practical. Key words:Construction enterprise; Internal audit risk; Internal auditors; Enterprise internal information system; Management 目录 TOC \o 1-3 \h \u 一、建筑施工企业内部审计风险的相关概述 1 （一）建筑企业的含义及特点 1 （二）建筑施工企业内部审计风险的现状 2 （三）建筑